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A ASSESSING C COUNTRY PR OGRESS IN U UNIVERSAL S ALT I IODIZATION P PROGRAMS Iodized Salt Program Assessment Tool (SPAT) ASSESSING COUNTRY PROGRESS in UNIVERSAL SALT IODIZATION PROGRAMS Iodized Salt
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Country by country reporting (CbCR) is a new framework developed by the OECD to enhance transparency in the tax practices of multinational companies.
Multinational companies with annual revenues above a certain threshold are required to file CbCR.
CbCR is typically filled out using a template provided by tax authorities, where certain financial and tax information must be reported.
The main purpose of CbCR is to provide tax authorities with information to assess transfer pricing and other tax risks related to multinational companies.
CbCR typically requires reporting on revenues, profits, taxes paid, and other key financial data on a country-by-country basis.
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