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.

Our 9,100 experts and 120 offices in 85 jurisdictions worldwide serve corporates, financial institutions, asset managers, private clients and family offices, providing the combination of accounting, tax, payroll, fund administration, compliance and entity management services essential to global business success.

We know how to unlock access to the world’s most attractive markets – no matter how complex – swiftly, safely and efficiently. That’s why more than 60% of the Fortune Global 500 and FTSE 100, and almost half the top 300 private equity firms, work with us.

Our unique global delivery model, underpinned by our innovative digital platforms, means we can cover sectors as diverse as capital markets, private equity, real estate, pharmaceuticals, energy and technology, with experts on the ground providing local support.

With year-on-year growth averaging 8% since 2013, TMF Group is a trusted and reliable partner. Whether operating across one border or many, with a handful of staff or several thousand, we have the business-critical support you need to expand, operate and grow while remaining compliant, everywhere.

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

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