Country-by-country-Reporting or CbCR, is a requirement under base erosion and profit sharing (BEPS) Action 13, which is endorsed by OECD and implemented in various countries, including UAE.

CbCR aims to enhance transparency in the global tax landscape by requiring multinational enterprises (MNE’s) to give information regarding their global operations, including revenue, profit, taxes paid, or other key financial and operational data on a country-by-country basis.