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Is Your Business Compliant with the GDPR in Spain?
The General Data Protection Regulation (GDPR) and Spain’s Organic Law 3/2018 (LOPDGDD) impose strict legal requirements on any organisation that processes personal data. The Spanish Data Protection Agency (AEPD) enforces these laws and can issue fines of up to €20 million or 4% of annual global turnover, whichever is higher. Despite this, many SMEs, freelancers,…
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Is Your Business Compliant with Mandatory Working Time Records in Spain?
Since 2019, it has been mandatory in Spain for all businesses to keep a daily record of their employees’ working hours. This requirement, introduced by Royal Decree-Law 8/2019, applies to all companies regardless of size or sector. Yet many SMEs, freelancers and professional firms still don’t have a reliable system in place, leaving them exposed…
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People Analytics: Data at the Service of People Management
Data is the foundation upon which quality information is obtained in a company and, therefore, it is the first step in designing a valid strategy that enables decision-making and the implementation of necessary changes. It is, ultimately, the difference between moving blindly or walking with confidence. Its use is increasingly widespread, although it has always…
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DGT‑R‑001‑2018 in Costa Rica
Resolution DGT-R-001-2018 was issued by the Costa Rican General Directorate of Taxation (Dirección General de Tributación, DGT) on January 11, 2018. It establishes the obligation to file the Country-by-Country Report (CbC Report) for certain multinational groups, in line with OECD BEPS Action 13. Who is subject to this resolution? What information must be reported? Deadlines and…
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Country‑by‑Country Reporting (CbCR) in Costa Rica
Costa Rica adopted the OECD BEPS Action 13 framework in 2017 and issued its formal CbCR rules in 2018, committing to information exchange and multilateral implementation. Legal & Regulatory Framework Who Must File Notification Requirements CbC Report Filing Content of the Report Penalties for Non‑Compliance Exchange & Use of Reports Key Considerations Useful Resources
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Country-by-Country Reporting (CbCR) in Greece
Greece has fully implemented the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13 recommendations, including Country-by-Country Reporting (CbCR). As a member of the OECD Inclusive Framework and the European Union, Greece has aligned its domestic tax laws with international standards to enhance tax transparency and counter tax avoidance by multinational groups. This guide provides…
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Director General of Taxes Regulation No. PER-29/PJ/2017 in Indonesia
Director General of Taxes Regulation No. PER-29/PJ/2017 (“PER-29”) is an implementing regulation issued by Indonesia’s Directorate General of Taxation (DGT) on December 29, 2017. It details the procedures for the management of Country-by-Country Reporting (CbCR) in Indonesia, supplementing the requirements set out in Ministry of Finance Regulation No. 213/PMK.03/2016. Key Provisions of PER-29/PJ/2017 Scope and…
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Minister of Finance Regulation No. 213/PMK.03/2016 in Indonesia
Minister of Finance Regulation No. 213/PMK.03/2016 (PMK-213) is a regulation issued by the Indonesian Ministry of Finance that governs additional documentation and information requirements for taxpayers engaging in transactions with related parties. The regulation, effective from December 30, 2016, aims to align Indonesia’s transfer pricing documentation rules with international standards, particularly the OECD’s Base Erosion…
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Country-by-Country Reporting (CbCR) in Indonesia
Indonesia has fully implemented the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13 recommendations, including Country-by-Country Reporting (CbCR). As a member of the OECD Inclusive Framework, Indonesia has aligned its domestic tax laws with international standards to enhance tax transparency and counter tax avoidance by multinational groups. This guide provides a detailed overview of…
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Country-by-Country Reporting (CbCR) in Western Sahara
Western Sahara does not currently function as an internationally recognised sovereign jurisdiction with an independent tax administration or fiscal system. Western Sahara is a non-self-governing territory in all of ots integrity, claimed and largely colonised by the Kingdom of Morocco. A portion of the territory is also administered by the Sahrawi Arab Democratic Republic (SADR),…
CbC Reporting
Country-by-Country Reporting requirements, solutions, FAQs and general info.
CbC Reporting 