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Section 3B of the Danish Tax Control Act
Section 3B of the Danish Tax Control Act (skattekontrolloven) is a key provision governing transfer pricing documentation and reporting requirements for Danish taxpayers engaging in controlled transactions. The main aspects of this section include: It’s important to note that as of January 1, 2019, the content of Section 3B has been replaced by sections 37 to…
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Country-by-Country Reporting (CbCR) Regulation in Denmark
Denmark has fully implemented the Country-by-Country Reporting (CbCR) requirements as part of its alignment with the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13 framework. The Danish Tax Authority (Skattestyrelsen) oversees compliance, ensuring multinational enterprise (MNE) groups operating in Denmark adhere to these obligations. This article provides key details for Chief Financial Officers and…
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Law No. 2018/011 of 11 July 2018 (Cameroon)
The correct title of the law is “Law No. 2018/011 of 11 July 2018 to lay down the Cameroon Code of Transparency and Good Governance in public finance management”. This law establishes the framework for transparency and good governance in the management of public finances in Cameroon. Key points of Law No. 2018/011 include: Country by…
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Country-by-Country Reporting (CbCR) Regulation in Cameroon
Cameroon has adopted Country-by-Country Reporting (CbCR) regulations as part of its efforts to enhance tax transparency and align with global standards established under the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13. The Cameroonian Tax Administration oversees the implementation and compliance of these regulations. This guide provides essential information for Chief Financial Officers and…
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Multinational Entities Financial Reporting Act, 2018 (Bahamas)
The Multinational Entities Financial Reporting Act, 2018 (MNE Act) came into force on January 1, 2018, in The Bahamas. This legislation was enacted in response to the OECD’s Base Erosion and Profit Shifting (BEPS) initiative and the European Union’s guidance on fair taxation. Key aspects of the MNE Act include: The MNE Act is part of…
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Country-by-Country Reporting (CbCR) Regulation in The Bahamas
The Bahamas has implemented Country-by-Country Reporting (CbCR) as part of its commitment to the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13. As a jurisdiction with a growing focus on international tax transparency, the Bahamas adheres to global standards for reporting requirements of multinational enterprises (MNEs). The Competent Authority of The Bahamas, under the…
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Law No. 9920 on Tax Procedures (Albania)
Law No. 9920, dated May 19, 2008, titled “On Tax Procedures in the Republic of Albania” regulates the procedures for administering tax liabilities, the principles of organization and functioning of the tax administration in Albania. Key aspects of Law No. 9920 include: The law has undergone several amendments since its adoption in 2008 to adapt…
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Country-by-Country Reporting (CbCR) Regulation in Albania
Albania has adopted Country-by-Country Reporting (CbCR) regulations as part of its alignment with OECD’s BEPS (Base Erosion and Profit Shifting) Action 13 and international tax transparency standards. The General Directorate of Taxation (GDT) in Albania oversees these requirements. This guide provides essential information for finance directors of multinational enterprises (MNEs) operating in Albania, including the…
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How to achieve your goals
Do you tend to set lofty goals, but quickly lose motivation to work toward them, ultimately abandoning them when you face challenges? Do you lack the motivation you need to reach your goals? Do you wish you have more self-discipline? Do you want to change your mindset, so you can finally accomplish your goals, but…
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Chapter 33a of the Tax Procedure Act (Skatteförfarandelagen 2011:1244) in Sweden
Chapter 33a of the Swedish Tax Procedure Act (Skatteförfarandelagen 2011:1244) deals with country-by-country reporting for large multinational enterprise groups. This chapter implements the EU directive adopted in 2016 on country-by-country reporting, which is based on the OECD’s BEPS Action 13.Key points about Chapter 33a include: The 2024 update to the OECD guidance clarifies how to handle…
CbC Reporting
Country-by-Country Reporting requirements, solutions, FAQs and general info.
CbC Reporting 