![]() ![]() The CbC Report requires aggregate tax jurisdiction-wide information relating to the global allocation of the income, the taxes paid, and certain indicators of the location of economic activity among tax jurisdictions in which the MNE Group operates. ![]() the group has constituent entities or operations in two or more jurisdictions.the consolidated group revenue for the preceding accounting period is at least EUR750 million (or HK$6.8 billion) and.Under this standard, a multinational enterprise group (MNE Group) is required to file a CbC Report in relation to an accounting period where: Materials on Country-by-Country ReportingĬountry-by-Country (CbC) Reporting is a minimum standard formulated by the Organisation for Economic Co-operation and Development (OECD) under Action 13 of the Base Erosion and Profit Shifting (BEPS) Package.Appropriate Use of Information in Country-by-Country Reports.Automatic Exchange of Country-by-Country Reports.Country-by-Country Return XML Schema and User Guide.
0 Comments
Leave a Reply. |