Policies

Country by country reporting

Country by country reporting

Based on an OECD and G20 initiative, large multinationals must file the Country-by-Country Report (CbCR) to the tax authorities in the country where they are headquartered. For COWI this means that CbCR is filed with the Skattestyrelsen in Denmark, from where the data is distributed to the countries we operate in.


COWI is required to publish CbCR for income year 2025, reported in 2026, for all EU countries in 2026.

In addition to EU countries, COWI have significant operations in, UK, Norway and North America why these regions have been included.

Country by country reporting 2025