2Checkout is fully committed to meeting all applicable tax-transparency obligations. We file Country-by-Country Reports in line with our legal requirements, and we continuously monitor regulatory changes to ensure our reporting remains accurate, timely, and aligned with current government standards.

A Country-by-Country Report (Form R404) is a core component of the global tax-transparency framework established under OECD (Organisation for Economic Co-operation and Development) standards for multinational enterprise groups. It provides tax authorities with a high-level view - by jurisdiction - of where a group generates revenue, conducts business activities, and pays tax.

In accordance with OECD and EU transparency rules, multinational groups with annual consolidated revenue of EUR 750 million or more in the prior fiscal year are required to file a Country-by-Country Report.