{"id":1299,"date":"2026-02-19T19:27:40","date_gmt":"2026-02-19T17:27:40","guid":{"rendered":"https:\/\/tco-audit.com.ua\/wiki\/?p=1299"},"modified":"2026-04-19T17:48:50","modified_gmt":"2026-04-19T14:48:50","slug":"otchet-v-razreze-stran-cbcr","status":"publish","type":"post","link":"https:\/\/tco-audit.com.ua\/wiki\/dokumentacziya-i-otchetnost-po-tco\/vidy-dokumentaczii\/otchet-v-razreze-stran-cbcr\/","title":{"rendered":"\u041e\u0442\u0447\u0435\u0442 \u0432 \u0440\u0430\u0437\u0440\u0435\u0437\u0435 \u0441\u0442\u0440\u0430\u043d (CbCR)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u041e\u0442\u0447\u0435\u0442 \u0432 \u0440\u0430\u0437\u0440\u0435\u0437\u0435 \u0441\u0442\u0440\u0430\u043d (<strong>Country-by-Country Report (CbCR)<\/strong>) \u2013 \u044d\u0442\u043e \u044d\u043b\u0435\u043c\u0435\u043d\u0442 <a href=\"https:\/\/tco-audit.com.ua\/sostavlenie-trehurovnevoj-dokumentatsii-v-tselyah-ttso\/\">\u0442\u0440\u0435\u0445\u0443\u0440\u043e\u0432\u043d\u0435\u0432\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u043f\u043e \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u043c\u0443 \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044e<\/a>, \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u0449\u0438\u0439 <strong>\u0430\u0433\u0440\u0435\u0433\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0443\u044e \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0443\u044e \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u043e \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0439 \u0433\u0440\u0443\u043f\u043f\u044b \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0432 \u043a\u0430\u0436\u0434\u043e\u0439 \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0438\u0438 \u0435\u0435 \u043f\u0440\u0438\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u044f<\/strong>. \u0415\u0433\u043e \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 \u0441\u0432\u044f\u0437\u0430\u043d\u043e \u0441 \u0438\u043c\u043f\u043b\u0435\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0435\u0439 <a href=\"https:\/\/tco-audit.com.ua\/wiki\/zakonodatelnaya-baza-i-regulirovanie-tco\/iniciativa-beps-base-erosion-and-profit-shifting\/\">\u041f\u043b\u0430\u043d\u0430 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0439 BEPS<\/a> \u0438 <a href=\"https:\/\/tco-audit.com.ua\/wiki\/zakonodatelnaya-baza-i-regulirovanie-tco\/mezhdunarodnye-standarty-tco\/trebovaniya-dokumentacii-po-standartam-oecd\/\">\u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u044f\u043c\u0438 OECD<\/a> \u043f\u043e \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044e \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u0438 \u0442\u0440\u0430\u043d\u0441\u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0412 \u043e\u0442\u043b\u0438\u0447\u0438\u0435 \u043e\u0442 Master File \u0438 Local File, \u043e\u0442\u0447\u0435\u0442 \u0432 \u0440\u0430\u0437\u0440\u0435\u0437\u0435 \u0441\u0442\u0440\u0430\u043d <strong>\u043d\u0435 \u043f\u0440\u0435\u0434\u043d\u0430\u0437\u043d\u0430\u0447\u0435\u043d \u0434\u043b\u044f \u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u044b\u0445 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439<\/strong> \u0438\u043b\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u043d\u044b\u0445 \u043c\u0435\u0442\u043e\u0434\u043e\u0432 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f. \u041e\u0441\u043d\u043e\u0432\u043d\u0430\u044f \u0444\u0443\u043d\u043a\u0446\u0438\u044f CbCR \u0437\u0430\u043a\u043b\u044e\u0447\u0430\u0435\u0442\u0441\u044f \u0432 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043e\u0440\u0433\u0430\u043d\u0430\u043c \u043e\u0431\u043e\u0431\u0449\u0435\u043d\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043e <strong>\u0433\u0435\u043e\u0433\u0440\u0430\u0444\u0438\u0447\u0435\u0441\u043a\u043e\u043c \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0438 \u0434\u043e\u0445\u043e\u0434\u043e\u0432, \u043f\u0440\u0438\u0431\u044b\u043b\u0438, \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0438 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043f\u0440\u0438\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u044f<\/strong> <a href=\"https:\/\/tco-audit.com.ua\/wiki\/osnovy-transfernogo-tsenoobrazovaniya\/strategii-tco\/\">\u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0439 \u0433\u0440\u0443\u043f\u043f\u044b \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435 \u0438 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430 CbCR<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Country-by-Country Report \u0444\u043e\u0440\u043c\u0438\u0440\u0443\u0435\u0442\u0441\u044f \u043f\u043e \u0435\u0434\u0438\u043d\u043e\u0439 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u0444\u043e\u0440\u043c\u0435 \u0438 \u043e\u0431\u044b\u0447\u043d\u043e \u0432\u043a\u043b\u044e\u0447\u0430\u0435\u0442:<br>\u0441\u0443\u043c\u043c\u0443 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 (\u0441 \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435\u043c \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u044b \u043e\u0442 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0445 \u0438 \u043d\u0435\u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0445 \u043b\u0438\u0446);<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0441\u0443\u043c\u043c\u0443 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 (\u0441 \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435\u043c \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u044b \u043e\u0442 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0445 \u0438 \u043d\u0435\u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0445 \u043b\u0438\u0446);<\/li>\n\n\n\n<li>\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442 \u0434\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f;<\/li>\n\n\n\n<li>\u0441\u0443\u043c\u043c\u0443 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u0438 \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c;<\/li>\n\n\n\n<li>\u0440\u0430\u0437\u043c\u0435\u0440 \u0443\u0441\u0442\u0430\u0432\u043d\u043e\u0433\u043e \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430 \u0438 \u043d\u0435\u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u0439 \u043f\u0440\u0438\u0431\u044b\u043b\u0438;<\/li>\n\n\n\n<li>\u043a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u043e \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432;<\/li>\n\n\n\n<li>\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0430\u043a\u0442\u0438\u0432\u043e\u0432 (\u0437\u0430 \u0438\u0441\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435\u043c \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432 \u0438 \u0438\u0445 \u044d\u043a\u0432\u0438\u0432\u0430\u043b\u0435\u043d\u0442\u043e\u0432);<\/li>\n\n\n\n<li>\u0441\u043f\u0438\u0441\u043e\u043a \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0432\u0438\u0434\u043e\u0432 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0433\u0440\u0443\u043f\u043f\u044b \u0432 \u043a\u0430\u0436\u0434\u043e\u0439 \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0438\u0438.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0418\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043f\u043e\u0434\u0430\u0435\u0442\u0441\u044f <strong>\u043e\u0442\u0434\u0435\u043b\u044c\u043d\u043e \u043f\u043e \u043a\u0430\u0436\u0434\u043e\u043c\u0443 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0443 \u0438\u043b\u0438 \u0442\u0435\u0440\u0440\u0438\u0442\u043e\u0440\u0438\u0438<\/strong>, \u043d\u0430 \u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u0435\u0442 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u0430\u044f \u0433\u0440\u0443\u043f\u043f\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0438\u043b\u0438 \u0435\u0435 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0438.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0421\u0443\u0431\u044a\u0435\u043a\u0442\u044b \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0438 \u0440\u043e\u043b\u044c \u043e\u0442\u0447\u0435\u0442\u0430 \u0432 \u0440\u0430\u0437\u0440\u0435\u0437\u0435 \u0441\u0442\u0440\u0430\u043d<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u041e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f CbCR \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u044f\u0435\u0442\u0441\u044f \u043d\u0430 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0435 \u0433\u0440\u0443\u043f\u043f\u044b \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0434\u043e\u0441\u0442\u0438\u0433\u0430\u044e\u0442 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e\u043c \u043f\u043e\u0440\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u044f \u0441\u043e\u0432\u043e\u043a\u0443\u043f\u043d\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u043e\u043b\u0438\u0434\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430. <a href=\"https:\/\/tco-audit.com.ua\/otchet-o-kontroliruyemykh-operatsiyakh\/\">\u041e\u0442\u0447\u0435\u0442 \u043f\u043e\u0434\u0430\u0435\u0442\u0441\u044f<\/a> \u043c\u0430\u0442\u0435\u0440\u0438\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0435\u0439 \u0433\u0440\u0443\u043f\u043f\u044b \u0438\u043b\u0438 \u0443\u043f\u043e\u043b\u043d\u043e\u043c\u043e\u0447\u0435\u043d\u043d\u044b\u043c \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u043e\u043c \u0432 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u0439 \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0438\u0438 \u0438 \u043c\u043e\u0436\u0435\u0442 \u043f\u0435\u0440\u0435\u0434\u0430\u0432\u0430\u0442\u044c\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043e\u0440\u0433\u0430\u043d\u0430\u043c \u0434\u0440\u0443\u0433\u0438\u0445 \u0441\u0442\u0440\u0430\u043d \u0432 \u0440\u0430\u043c\u043a\u0430\u0445 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u043e\u0431\u043c\u0435\u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0435\u0439.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Country-by-Country Report \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0435\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438 <strong>\u0434\u043b\u044f \u043f\u0435\u0440\u0432\u0438\u0447\u043d\u043e\u0439 \u043e\u0446\u0435\u043d\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0440\u0438\u0441\u043a\u043e\u0432<\/strong>, \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u0440\u0438\u0441\u043a\u043e\u0432 \u0440\u0430\u0437\u043c\u044b\u0432\u0430\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0431\u0430\u0437\u044b \u0438 \u043f\u0435\u0440\u0435\u043c\u0435\u0449\u0435\u043d\u0438\u044f \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u043c\u0435\u0436\u0434\u0443 \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0438\u044f\u043c\u0438. \u041f\u0440\u0438 \u044d\u0442\u043e\u043c CbCR \u043d\u0435 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0441\u0430\u043c\u043e\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u043d\u044b\u043c \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0435\u043c \u0434\u043b\u044f \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432 \u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0432 \u0441\u043e\u0447\u0435\u0442\u0430\u043d\u0438\u0438 \u0441 \u0434\u0440\u0443\u0433\u0438\u043c\u0438 \u044d\u043b\u0435\u043c\u0435\u043d\u0442\u0430\u043c\u0438 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u0438 <a href=\"https:\/\/tco-audit.com.ua\/services\/uslugi-po-transfertnomu-tcenoobrazovaniu\/\">\u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u043f\u043e \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u043c\u0443 \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044e<\/a>.<br><br><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CbCR \u0434\u0430\u0435\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043e\u0440\u0433\u0430\u043d\u0430\u043c \u0433\u043b\u043e\u0431\u0430\u043b\u044c\u043d\u043e\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043e \u0434\u043e\u0445\u043e\u0434\u0430\u0445, \u043f\u0440\u0438\u0431\u044b\u043b\u044f\u0445 \u0438 \u043d\u0430\u043b\u043e\u0433\u0430\u0445 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0439 \u0433\u0440\u0443\u043f\u043f\u044b \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439. \u0423\u0437\u043d\u0430\u0439\u0442\u0435, \u043a\u0430\u043a \u044d\u0442\u0430 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u0432\u043b\u0438\u044f\u0435\u0442 \u043d\u0430 \u043e\u0446\u0435\u043d\u043a\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0440\u0438\u0441\u043a\u043e\u0432 \u0438 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u044c \u0431\u0438\u0437\u043d\u0435\u0441\u0430.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100,98],"tags":[],"class_list":["post-1299","post","type-post","status-publish","format-standard","hentry","category-vidy-dokumentaczii","category-dokumentacziya-i-otchetnost-po-tco"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041e\u0442\u0447\u0435\u0442 \u0432 \u0440\u0430\u0437\u0440\u0435\u0437\u0435 \u0441\u0442\u0440\u0430\u043d (CbCR) | \u0412\u0438\u043a\u0438\u043f\u0435\u0434\u0438\u044f TCO Audit<\/title>\n<meta name=\"description\" content=\"\u041e\u0442\u0447\u0435\u0442 \u0432 \u0440\u0430\u0437\u0440\u0435\u0437\u0435 \u0441\u0442\u0440\u0430\u043d (CbCR): \u041e\u0442\u0447\u0435\u0442 \u0432 \u0440\u0430\u0437\u0440\u0435\u0437\u0435 \u0441\u0442\u0440\u0430\u043d (CbCR): \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430, \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435, \u043f\u043e\u0440\u043e\u0433 \u0434\u043e\u0445\u043e\u0434\u0430, \u0441\u0443\u0431\u044a\u0435\u043a\u0442\u044b \u043f\u043e\u0434\u0430\u0447\u0438 \u0438 \u0440\u043e\u043b\u044c \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e BEPS \u0438 OECD. \u2705 \u041a\u043e\u0440\u043e\u0442\u043a\u043e \u0438 \u043f\u043e\u043d\u044f\u0442\u043d\u043e.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tco-audit.com.ua\/wiki\/dokumentacziya-i-otchetnost-po-tco\/vidy-dokumentaczii\/otchet-v-razreze-stran-cbcr\/\" \/>\n<meta property=\"og:locale\" content=\"uk_UA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u041e\u0442\u0447\u0435\u0442 \u0432 \u0440\u0430\u0437\u0440\u0435\u0437\u0435 \u0441\u0442\u0440\u0430\u043d (CbCR) | \u0412\u0438\u043a\u0438\u043f\u0435\u0434\u0438\u044f TCO Audit\" \/>\n<meta property=\"og:description\" content=\"\u041e\u0442\u0447\u0435\u0442 \u0432 \u0440\u0430\u0437\u0440\u0435\u0437\u0435 \u0441\u0442\u0440\u0430\u043d (CbCR): \u041e\u0442\u0447\u0435\u0442 \u0432 \u0440\u0430\u0437\u0440\u0435\u0437\u0435 \u0441\u0442\u0440\u0430\u043d (CbCR): \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430, \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435, \u043f\u043e\u0440\u043e\u0433 \u0434\u043e\u0445\u043e\u0434\u0430, \u0441\u0443\u0431\u044a\u0435\u043a\u0442\u044b \u043f\u043e\u0434\u0430\u0447\u0438 \u0438 \u0440\u043e\u043b\u044c \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e BEPS \u0438 OECD. \u2705 \u041a\u043e\u0440\u043e\u0442\u043a\u043e \u0438 \u043f\u043e\u043d\u044f\u0442\u043d\u043e.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tco-audit.com.ua\/wiki\/dokumentacziya-i-otchetnost-po-tco\/vidy-dokumentaczii\/otchet-v-razreze-stran-cbcr\/\" \/>\n<meta property=\"og:site_name\" content=\"Wiki\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-19T17:27:40+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-19T14:48:50+00:00\" \/>\n<meta name=\"author\" content=\"\u041b\u0456\u043b\u0456\u044f\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u041b\u0456\u043b\u0456\u044f\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u041f\u0440\u0438\u0431\u043b. \u0447\u0430\u0441 \u0447\u0438\u0442\u0430\u043d\u043d\u044f\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 \u0445\u0432\u0438\u043b\u0438\u043d\u0438\" \/>\n<script type=\"application\/ld+json\" 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(CbCR)\",\"datePublished\":\"2026-02-19T17:27:40+00:00\",\"dateModified\":\"2026-04-19T14:48:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/tco-audit.com.ua\/wiki\/dokumentacziya-i-otchetnost-po-tco\/vidy-dokumentaczii\/otchet-v-razreze-stran-cbcr\/\"},\"wordCount\":284,\"publisher\":{\"@id\":\"https:\/\/tco-audit.com.ua\/wiki\/#organization\"},\"articleSection\":[\"\u0412\u0438\u0434\u044b \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u043f\u043e \u0422\u0426\u041e\",\"\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044f \u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u0422\u0426\u041e\"],\"inLanguage\":\"uk\"},{\"@type\":[\"WebPage\",\"FAQPage\"],\"@id\":\"https:\/\/tco-audit.com.ua\/wiki\/dokumentacziya-i-otchetnost-po-tco\/vidy-dokumentaczii\/otchet-v-razreze-stran-cbcr\/\",\"url\":\"https:\/\/tco-audit.com.ua\/wiki\/dokumentacziya-i-otchetnost-po-tco\/vidy-dokumentaczii\/otchet-v-razreze-stran-cbcr\/\",\"name\":\"\u041e\u0442\u0447\u0435\u0442 \u0432 \u0440\u0430\u0437\u0440\u0435\u0437\u0435 \u0441\u0442\u0440\u0430\u043d (CbCR) | \u0412\u0438\u043a\u0438\u043f\u0435\u0434\u0438\u044f TCO Audit\",\"isPartOf\":{\"@id\":\"https:\/\/tco-audit.com.ua\/wiki\/#website\"},\"datePublished\":\"2026-02-19T17:27:40+00:00\",\"dateModified\":\"2026-04-19T14:48:50+00:00\",\"description\":\"\u041e\u0442\u0447\u0435\u0442 \u0432 \u0440\u0430\u0437\u0440\u0435\u0437\u0435 \u0441\u0442\u0440\u0430\u043d (CbCR): \u041e\u0442\u0447\u0435\u0442 \u0432 \u0440\u0430\u0437\u0440\u0435\u0437\u0435 \u0441\u0442\u0440\u0430\u043d (CbCR): \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430, \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435, \u043f\u043e\u0440\u043e\u0433 \u0434\u043e\u0445\u043e\u0434\u0430, \u0441\u0443\u0431\u044a\u0435\u043a\u0442\u044b \u043f\u043e\u0434\u0430\u0447\u0438 \u0438 \u0440\u043e\u043b\u044c \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e BEPS \u0438 OECD. \u2705 \u041a\u043e\u0440\u043e\u0442\u043a\u043e \u0438 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