Solution for automated CFC and CbC reporting

Key features

 CFC reporting

Automated data analysis and calculation

  • Calculating share of ownership in each company of the group
  • Group structure visualisation
  • Determining tax exemption eligibility for CFC’s profit
  • Calculating CFC’s profit
  • Calculating tax on CFC’s profit for all controlling persons

Generation of reports ready for filing with Russian tax authorities:

  • Notice on participation in foreign organisations
  • Notice on controlled foreign companies
  • CFC part of corporate income tax (CIT) return


 CbC reporting

Generation of reports in OECD-recommended format

  • Notice on participation in Multinational Enterprise (in XML format)
  • Preparation of data for country-by-country reporting
  • Calculation and visualisation of management indicators for the whole group and for each company

Our clients

CFC reporting:

Individuals and legal entities

  • Owners of 10 percent or more in a foreign company
  • Founders or stakeholders of unincorporated entities
  • Persons exercising control over a foreign organisation


CbC reporting

Affiliates of a Multinational Enterprise (MNE).

A company is recognised as an MNE, if its revenue exceeds EUR 750 million


  • KIMOgraph is a server-based solution that keeps your information secured
  • KIMOgraph will calculate shares of ownership in line with the Russian Tax Code
  • KIMOgraph has the necessary control checks (to make sure that shares add up to 100 percent, correct format is used, data are consistently presented), flexible access settings, and a bilingual user interface (in Russian and English)
  • KIMOgraph is a single point of entry that allows collecting, processing, and storing data in a simple way
  • KIMOgraph can generate summary reports to track reporting across a group of companies
  • KIMOgraph is regularly updated*, ensuring regulatory compliance and uninterrupted operation. Technical support is available to all licensed users.
  • A flexible workflow mechanism allows streamlining the approval process
  • KIMOgraph will send you customisable e-mail notifications and reminders


*  Updates available during the term of licence agreement you sign with Deloitte

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