1/4 What can Country-by-Country Reporting (#CbCR) tell us about multinational companies?

🔎 A lot. But there’s a catch: before firm-level CbCR data can be used for research or tax analysis, it needs to be carefully cleaned.

📄 New research note: taxobservatory.eu/eutax-public...

3/4 Our note sets out practical ways to clean & process the data: from harmonising firm identifiers & reconciling #CbCR tables to benchmarking against external datasets & addressing dividend double-counting.

A key principle throughout: make corrections transparent & reproducible.

1/4 What can Country-by-Country Reporting (#CbCR) tell us about multinational companies?

🔎 A lot. But there’s a catch: before firm-level CbCR data can be used for research or tax analysis, it needs to be carefully cleaned.

📄 New research note: taxobservatory.world/publication/...