Insights

Deloitte CbC Digital Exchange (CDX)

Deloitte CbC Digital Exchange (CDX) is designed to help businesses visualize the potential impact of the OECD’s Country-by-Country (CbC) Reporting requirements.

Overview

CDX can help businesses gauge organizational readiness to collect and aggregate the data needed under new CbC Reporting requirements.

Users can preview, through a variety of lenses, how their data might look to stakeholders, including tax authorities and the public, and identify challenges in data collection. This exercise helps businesses to assess priorities and consider proactive steps needed before the CbC Reporting requirements come into effect.

CDX’s simple, intuitive user interface offers:

  • A flexible upload process to allow approved users to contribute data by geography, business unit, or other segment into a central repository.
  • An aggregated view of the data in the OECD format.
  • Simulation functionality with the ability to run top-down and bottom-up scenarios.
  • The ability to sort and filter results.

About CDX

The OECD's BEPS Action 13 envisages a requirement for Country-by-Country Reporting beginning with the 2016 filing year, applying to large businesses with annual consolidated group revenues above Euro 750 million. The OECD issued a template of the information they recommend that CbC reports include. More details can be found on the OECD website.

The Deloitte CbC Digital Exchange (CDX) was developed to help users visualize the data that may need to be reported for their organization under the OECD model.

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