The requirements of data quality and adjustments to be considered for country-by-country reporting (CbCR) differ from the requirements of data used for the calculation of the transitional CbCR safe harbour tests under the Pillar II safe harbour rules. Especially the requirements of data quality for the transitional CbCR safe harbour calculations are considerably higher than the requirements solely for CbCR purposes. In order for MNE groups thus to rely on the transitional CbCR safe harbours, they are faced with the challenge of evaluating their existing CbCR process and adapting the data where necessary to reflect the requirements under the temporary CbCR safe harbour rules.
