Did you know?
- More than 100 countries have implemented CbyC requirements for years 2016-2024.
- More than 80 percent of the countries that have implemented final rules on CbyC requirements require CbyC notifications.
- More than 70 percent of the countries that require CbyC notifications have CbyC notification penalties.
- Slightly more than 90 percent of the countries that have implemented final rules on CbyC requirements have penalties associated with the CbyC report.
- More than 75 percent of the countries that have implemented final CbyC rules require subsidiaries of a multinational enterprise to file the CbyC report if their parent’s jurisdiction is not covered by a Multilateral Competent Authority Agreement (MCAA) on the exchange of jurisdiction-by-jurisdiction reports.
As of June 2023
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