All large multinational enterprises (MNEs) are required to prepare a country-by-country (CbC) report with aggregate data on the global allocation of income, ...

This perspective paper aggregates frequently asked questions by business leaders about Country-by-country reporting (CbCR), a requirement detailed in Action 13 ...

The OECD recommended country-by-country reporting requirements to address base erosion and profit shifting. The United States issued regulations to require ...

27 февр. 2024 г. · Under the OECD model legislation on Country-by-Country Reporting (CbCR), group entities must file a notification about the reporting entity ...

One of the cornerstones of the new global tax paradigm is a Country by Country Reporting (CbCR) requirement that is detailed in Action 13 of the OECD's ...

12 сент. 2023 г. · Which entities are required to perform CbCR? The Regulations apply to MNEs with consolidated group revenue of at least €750m (or the equivalent ...

Paragraph 51 of the BEPS Action 13 report requires that all MNE groups be required to file a CbC report, subject to the consolidated group revenue threshold in ...

Information reported under existing 'non-public' CbyC reporting requirements is certainly helping tax authorities gain a better understanding of the overall tax ...

CbC Reporting requirements come into effect for financial years starting on or after January 1st 2019. When must a CbC Report be filed with the UAE?

A CbC Report (which forms part of a CbC Return) must be made in the form of an XML document. The reason for this is that XML documents can be validated and ...