A whole new audience
OECD CbCR went confidentially to tax authorities. Public CbCR is read by investors, analysts, NGOs, journalists and the general public, often without access to internal documentation.
Public CbCR is here. It doesn't create new data – it creates new readers.
What was previously reviewed only by tax authorities is now accessible to investors, NGOs, journalists and internal stakeholders. This changes not only what is reported, but how it is interpreted. Aunetic helps tax teams prepare for that moment. Are you ready?
Tax data becomes public. That changes the rules.
Public CbCR has the same revenue threshold as OECD CbCR, but a completely different audience. This shifts the focus from technical reporting to how data is interpreted, compared, and questioned once it is public.
iXBRL + publication
The report must be filed in a machine-readable format (iXBRL or equivalent), published on your website, registered with the national business registry – and remain available for at least five years.
High reputational risk
Any inconsistency between EU Public CbCR, OECD CbCR and other transfer pricing documentation can raise questions. Even technically justified differences need a clear narrative.
OECD CbCR vs EU Public CbCR
The threshold is the same. Everything else has changed.
Requirement
OECD CbCR
EU Public CbCR
Audience
Tax authorities (confidential)
Public (disclosure)
Threshold (revenue)
≥ €750 million
≥ €750 million
Jurisdiction grouping
All jurisdictions individually
EU individually; EU-listed non-cooperative individually; others aggregated
Narrative required
Yes
Yes
Format
Machine-readable XML
Machine-readable iXBRL + human-readable
Publication
No
Yes (website + registry)
Retention
Not public
5 years
Reputational risk
Low
High
Consistency checks
Internal
Publicly scrutinised
Software required
Essential
Essential
Six things Public CbCR requires, even for mature teams
Public CbCR is not an extension of existing routines. It introduces new steps, new controls, and new exposure.
Adapting existing data structuresPublic CbCR requires restructuring existing CbCR data (e.g. grouping rules), not just reusing it. This creates additional reconciliation effort across jurisdictions.
Narratives for a broader audienceExplanations must work beyond tax specialists and anticipate how figures will be interpreted externally.
Publication-ready outputReports must meet formal requirements (e.g. iXBRL), but also be suitable for public disclosure and readability.
Consistency across all disclosuresPublic CbCR will be compared with OECD CbCR, financial data, and other disclosures. Even small differences can raise questions.
Web hosting & registry filingThe report must be available on the website and in the national business registry.
Long-term archivingMinimum five years publicly available, with traceability and version history.
Align OECD CbCR and Public CbCR – in a single workflow
Aunetic has supported multinational groups with CbCR since the rules were introduced in 2017. Our updated CbCR solution (formerly Blika) handles both OECD and EU Public CbCR in a unified workflow, so data and narrative stay aligned.
01
Structured CbCR process
A clear, step-by-step workflow for collecting, validating, and preparing CbCR data, reducing reliance on manual processes.
02
Reuse data across reporting frameworks
CbCR data can be used for Pillar Two and other processes, reducing duplication and improving consistency across outputs.
03
The Aunetic ecosystem
Synergies between CbCR, Legal Entity Management and Pillar 2 – one coherent workflow for the entire tax function.
Specialists in tax & legal
We're here to support you through the transition to Public CbCR. Get in touch for advice or a demo of the system.
Jonas Knutsson
Management Advisor Tax & Legal
Over 20 years of tax experience from both the public and private sectors. Background from the Swedish Tax Agency and the Administrative Court of Appeal, followed by senior roles in international tax, litigation, due diligence and compliance at Big 4. Since 2018 he has helped large corporations automate their tax processes with technology.
Ragnar Tjörvi Baldursson
Subject Matter Expert Tax & Legal
An expert in international tax law with senior experience from both in-house and advisory roles in large multinational environments. Has worked extensively with global transfer pricing structures and group-wide tax matters across multiple jurisdictions.
Whitepapers & guides
In-depth insights from Aunetic's tax & legal experts. Enter your email to download.
Public CbCR: What's new, what's different, and what tax teams must do beyond OECD CbCR
Eight pages on what actually changes with EU Public CbCR – jurisdiction structure, iXBRL, reputational risk and consistency checks. By Jonas Knutsson & Ragnar Tjörvi Baldursson.
Public CbCR Readiness: What Mature Tax Teams Do Differently
A seven-page checklist for tax leaders: how to set your risk appetite, stress-test OECD data as an outsider would read it, re-write narratives for a non-tax audience, secure consistency across disclosures, and build governance around publication. By Jonas Knutsson & Ragnar Tjörvi Baldursson.
Understanding DIP for CbCR and Pillar 2 Reporting: Why German HQs Must Reassess Their Filing Strategy Now
A seven-page analysis of how the Digitaler Posteingang (DIP) — Germany's standard interface for structured tax data submission — is reshaping CbCR and Pillar 2 obligations for German-headquartered multinationals. Covers overlapping timelines, data implications, and practical impact on data quality and internal controls.
Start preparing now – not in Q4 2026
Data mapping, jurisdiction grouping and narrative take longer than expected. Book a free, no-strings demo and we'll show you how to handle OECD CbCR and EU Public CbCR in the same workflow.