Country-by-Country (CbC) Reporting is part of Action 13 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Action Plan and a core element of global tax transparency under BEPS 2.0. CbCR requirements apply to multinational enterprise (MNE) groups with consolidated group revenue of €750 million or more in the preceding fiscal year. Entities required to file CbC reports typically include: • The ultimate parent entity (UPE) of the MNE group • A surrogate parent entity (SPE), where the UPE is not obligated to file in its jurisdiction • A designated local entity, as required under specific national laws or EU regulations (e.g., DAC4) Ensure your multinational group stays ahead of BEPS 2.0 regulations with DataTracks your trusted partner for fast, accurate, and regulator-ready CbCR filings. With DataTracks’ one-stop solution for all CbCR, compliance has become easier and simpler by uploading pre-mapped Excel template and generating jurisdiction specific XML output.