Benchmarking Country-by-Country Reports

Giulia Aliprandi and Gerrit von Zedlitz
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Gerrit von Zedlitz: University of Mannheim = Universität Mannheim

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Abstract: Country-by-Country Reports (CbCRs) have emerged as a unique public source of information to track the country-by-country activities of multinational corporations. However, concerns about double counting and comparability have raised questions about the reliability of these reports for economic analyses. In this paper, we conduct a benchmark analysis focusing on publicly available CbCRs to assess the reliability of CbCR information compared to respective consolidated financial information. Our findings suggest only limited double counting issues. Most CbCR information matches well with the consolidated information, with only a few exceptions. Nonetheless, we document differences in the definition of variables and in the scope of the reports that may complicate comparisons across multinational corporations. We subsequently discuss the implications of our findings for the use of CbCRs as a source of information in economic analyses. In addition, we provide recommendations for improving the reliability and comparability of CbCR information.

Keywords: Geographic Reporting; Country-by-Country Reporting; Tax Transparency; Double Counting (search for similar items in EconPapers)
Date: 2023-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04103852v1
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