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CBCR : Country by country reporting

Years : 2020, 2019, 2018, 2017, 2016
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Producer : Ministry of Finance (DGFiP)
Authorisation : Comité du Secret Statistique
The country by country reporting must comply with the standard established by the OECD and the European Union.

Example of data content for CBCR : Country by country reporting

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Cbc tab1 2020
Tableau 1 – Répartition des bénéfices, des impôts et des activités par juridiction fiscale
Cbc20 tab2 2020
Tableau 2 – Liste de toutes les entités constitutives du groupe d'entreprises multinationales correspondant aux données agrégées par juridiction fiscale
Projects using this data source (10)
Intellectual property and the taxation of French multinational firms
Evaluation of corporate and individual tax optimization practices
Profit shiftin strategies of French multinational firms.
The effect of transfert pricing documentation requirements on tax compliance costs and administrative costs
Assessment of capital tax reforms in France
Micro-simulations of the effect of business-relted fiscal policy reforms
Securisation and improvement of data access for the General Inspectorate of Finance
Project of the Council for economic analysis
Imports, Employment and investment in Times of Financial Crisis and uncertainty
DGT Project
Articles (7)
Evaluation du dispositif d'aide fiscale à l'investissement locatif Pinel
Évaluation du contrat d'objectifs et de performance (COP) 2016-2020 de l'Office National des Fôrets (ONF) - Proposition de pistes d'évolution
Le phénomène de non-assurance dans les départements et collectivités d’Outre-mer
Statistiques sur le recours aux dispositifs de mars à septembre 2020 - Document préparé par le secrétariat conjoint France Stratégie / Inspection générale des finances
Rapport final du comité de suivi et d’évaluation des mesures de soutien aux entreprises confrontées à l'épidémie de Covid-19
Productivity slowdown and tax havens: Where is measured value creation?
Dividend Taxes and the Allocation of Capital: Comment
Other sources in the same theme (47)
DMTG : Duties on the free transfer of assets
FELIN : Sampled file of the income tax
MVC_CICE : Movement of Receivables CICE
FIN : Funding
REI : Identification of elements of taxation
Déclarations 2083 pro : Tax aids for over-seas investment for professional (form 2083)
Déclarations 2083 part : Tax aids for over-seas investment for individuals (form 2083)
GAR : Guarantee
INO : Innovation
MCC : Debt-collection
ETAT 1507M : Aggregated income tax declarations
TASCOM : Tax on commercial premises
BIC-RS : Industrial and commercial profits - simplified scheme
BIC-RN : Industrial and commercial profits - normal scheme
PERIM : Tax groups scopes
TVA_A21 : Aggregate VAT reporting data (VAT fiscal data)
MVC_CIR : Movement of Receivables CIR
DMTO_Fidji : Transfer duties - monthly data by department
GECIR : GECIR files
LNACFE : Premises not subject to Company Real Estate Contribution
Déclarations 2502 : 2502 payroll tax declarations
PVLT_Brevets : Long term profit taxation on patents
BA : Agricultural benefits
CFE : Company Real Estate Contribution
BIC-IS : Industrial and commercial profits - all schemes
ISGROUPE : Tax groups of companies for corporate tax
TP : Business tax
CVAE : Contribution on the added value of companies
MVC_Mécenat : Movements in receivables Patronage
ISF-IFI : Panel file of taxpayers subject to wealth tax and real estate wealth tax
Contrib_add_IS : Additional contribution to corporate income tax
DEPARTS_RETOURS : File of departures of income tax payers
POTE : Income tax declarations for tax households (form 2042 and appendices)
Déclarations_2044EB : Declarations on premises benefiting from a tax advantage (form 2044 EB)
LIASSES_FISCALES_PRO : Professional tax returns
IRCOM : Total community income tax
TVA_annuel : Detailed VAT reporting data
Subdivisions_foncieres : Property Subdivisions
Déclarations_2044S : Special declarations of property income for individuals (special form 2044)
ISF-IFI_long : Long panel file of taxpayers subject to the wealth tax and the real estate wealth tax
TVA_mensuelles : Monthly VAT data
Fonds_solidarité : Solidarity funds for SMEs
CET : Territorial economic contribution
MVC_FAM : Family tax credit
Dec_2069_rci :
MVC_rénovation_énergétique :
PME_croissance :
Credits_impots_IS :
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Persistent Identifiers (DOI)

Data citation and persistent identifiers (DOI - Digital Object Identifier) for each year.

2020 : https://doi.org/10.34724/CASD.411.3464.V1
2019 : https://doi.org/10.34724/CASD.411.3018.V1
2018 : https://doi.org/10.34724/CASD.411.4415.V1
2017 : https://doi.org/10.34724/CASD.411.4414.V1
2016 : https://doi.org/10.34724/CASD.411.4413.V1