Country by Country Report
It was established the incorporation of this Report also under the Transfer Pricing Guidelines of the OECD (Organization
for Economic Cooperation and Development) through Action 13 of the BEPS (Base Erosion and Profit Shifting), which
through the tax administrations requires aggregating tax information at the level of each jurisdiction concerning the
worldwide distribution of profits and taxes paid, as well as certain indicators of the location of economic activities
in the tax jurisdictions in which the multinational group operates.
The CbC Report requires the disclosure of all entities within the group, as well as the nature of the main economic
activities carried out by each of them.
Our experience in preparing Country-by-Country Reports has led us to structure an application that enables us to upload
the information directly to the XML file of the tax administration of each country in a dynamic and adapted way to the
tax authorities’ requirements.
We provide support for the CbC Report filing, which will be useful at the time of globally assessing the Transfer
Pricing risks.
| Country-by-Country Report Content | |
| Financial data of the multinational group by tax jurisdiction: Income, results, before income tax, declared capital, among others. | Main economic activities of the entities comprising the multinational group. |
