The OECD's Country-by-Country Reporting (CbCR), which requires large multinationals to submit a country-by-country report to the tax authorities, was already the subject of controversial debate before the first wave of implementation in 2016. In this paper, the authors examine the global implementation status as of July 2019 and show for a selection of five countries that the national implementation of the regulation shows considerable heterogeneity and scope for design in some cases. The authors then use a worldwide dataset to analyze the global distribution of affected companies. They examine the OECD's postulate that only 10-15% of corporations should be subject to the reporting requirement, but that this should cover about 90% of corporate sales. The studies are particularly interesting against the background of the current considerations at EU level to introduce a cross-industry public CbCR.
Spengel, Christoph, Heiko Vay and Stefan Weck (2019), Das Country-by-Country-Reporting der OECD, Ubg - Die Unternehmensbesteuerung 12 , 375-584