Country by Country Report Viewer
Country by country reporting (CbCR) is part the OECD’s Base Erosion and Profit Shifting (BEPS) Action Plan, Action 13. BEPS refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity, resulting in little or no overall corporate tax being paid. The BEPS Action 13 (Transfer Pricing Documentation and Country-by-Country Reporting) provides a template for multinational enterprises (MNEs) to report annually and for each tax jurisdiction in which they do business the information set out therein. This report is called the Country-by-Country (CbC) Report.
Resources:
- OECD: Country-by-Country Reporting
- OECD: Country-by-Country Reporting XML Schema: User Guide for Tax Administrations
Country by Country Report Viewer is a free program for viewing of CbC XML report.
Program description
- CbC report viewing.
- CbC report validating against XSD definition (CbC XML Schema).
- CbC report printing.
- Saving the CbC report in readable HTML format.
| Free download Country by Country Report Viewer | ||||||||
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