Country-by-country reporting (CbCR) and notification services

The OECD’s BEPS (base erosion and profit shifting) initiative makes complex compliance demands that can vary widely from one jurisdiction to another.

TMF Group’s global network of in-country experts lets you satisfy the matrix of country-by-country compliance obligations cleanly and consistently across any number of jurisdictions.

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What is country-by-country reporting?

Country-by-country reporting requires international companies and groups above a certain revenue threshold to submit three levels of reporting about the intra-company trading and accounting in their cross-border business activities.

The compliance demands made by these new and complex regulations can vary significantly from one jurisdiction to another, making it difficult for a multinational business to comply effectively and consistently.

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Country-by-country reports provide local tax authorities with details of a company’s business activities, revenues, pre-tax profits, retained earnings, tax paid, assets, employment and so on in that jurisdiction.

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Master file reports (lodged with the company’s home tax authority but available to all) provide a high-level overview of the group’s global business operations and its policies governing how intra-company transactions are accounted for.

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Local file reports for each jurisdiction related-party transactions at the country level and describe the underlying transfer pricing decisions. 

Country-by-country reporting with TMF Group

We support the full scope of CbCR reporting to tax authorities, from initial notification to the compliant preparation of unique local files for multiple jurisdictions in which you have a regulated presence. The clean, reliable and consistent country-level reporting we create also greatly simplifies your master file compliance.

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We make a complex world simple

TMF Group is a leading provider of critical administrative services, helping clients invest and operate safely around the world.

With more than 10,000 colleagues in 125 offices across 86 jurisdictions, all working to the same high standards of service and security, we provide our clients with local expertise where it is needed most. Our locations cover 92% of world GDP and 95% of FDI inflow.

We are a key part of our clients’ governance, providing the accounting, tax, payroll, fund administration and legal entity management services essential to their success. We make sure rules are followed, reputations protected and operational compliance maintained.

Our global service model and technology platform put our clients in control of their portfolio of entities and global locations. The data insights we deliver keep them on top of emerging regulation, the status of their own activity and any points of risk.

We serve corporates, financial institutions, asset managers, private equity and real estate investors, and family offices. Our clients include the majority of the Fortune Global 500, FTSE 100 and top 300 private equity firms. 

Find out more about our Country-by-country reporting (CbCR) and notification services

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