How to Use Publicly Available Country-by-Country Data to Navigate Assessment Risk

Basic Framework for Assessing Risk with CbC Data

  1. Financials and activity profiles in different jurisdictions within the same group;
  2. Financials and activity profiles of one group with another group in a similar sector; and
  3. Financials and activity profiles for the same group over time.

Accessing OECD Benchmark Data

  1. CbC reports have been received from the following jurisdictions: Australia, Austria, Belgium, Bermuda, Brazil, Canada, Chile, China, Denmark, Finland, France, India, Indonesia, Ireland, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, Norway, Poland, Singapore, Slovenia, South Africa, Sweden and United States.
  2. Data is available on an aggregate and average basis.
  3. Measurement unit is in US Dollar.
  4. Updates to the data are available every year.
  5. The data is subject to a number of data limitations (https://www.oecd.org/tax/tax-policy/anonymised-and-aggregated-cbcr-statistics-disclaimer.pdf). For example, possible double counting of profits may result in effective tax rates biased downwards and profitability ratios and returns to capital biased upwards.

Comparing Your Group Against an Average Group

Tax Risk Indicators

Footprint

Share of related party revenue

Financial ratios

Business activity

Tax paid analysis

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Aibidia

Aibidia

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Deep expertise and cloud software to optimize transfer pricing, serving customers across the globe. Proudly made in Finland!