CbC Reporting

The Canary Islands, an autonomous community of Spain with a unique fiscal regime, are subject to Spain’s national laws on tax matters while benefiting from specific incentives as part of their Economic and Fiscal Regime (REF). However, when it comes to international tax compliance, including Country-by-Country Reporting (CbCR), multinational enterprises (MNEs) operating in or through…

Navarra, an autonomous region in Spain with its own fiscal autonomy, implements international tax regulations in line with the Organisation for Economic Co-operation and Development’s (OECD) Base Erosion and Profit Shifting (BEPS) Action Plan, specifically Action 13, which focuses on Country-by-Country Reporting (CbCR). The CbCR regime requires large multinational enterprise (MNE) groups to disclose detailed…

Araba, one of the three provinces in the Basque Country in Spain, has its own fiscal system, which operates under the local autonomy granted by Spanish law, while also adhering to international tax transparency standards such as the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13. This regulation includes the Country-by-Country Reporting (CbCR) regime,…

Gipuzkoa, part of the Basque Country in Spain, operates its own independent tax system while adhering to international tax transparency standards, including those outlined by the OECD in BEPS (Base Erosion and Profit Shifting) Action 13. Country-by-Country Reporting (CbCR) is one of the key tools used to ensure that multinational enterprises (MNEs) report their income,…

Bizkaia, one of Spain’s historical territories within the Basque Country, has its own tax system distinct from the rest of Spain, although aligned with national and international regulations. The territory is committed to the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13, aimed at promoting transparency through Country-by-Country Reporting (CbCR) for multinational enterprise (MNE)…