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How CbC reporting is presented in Anguilla
Anguilla, a British Overseas Territory in the Caribbean, has implemented CbC Reporting through the International Tax Authority (ITA) under the International Tax Authority (Country by Country Reporting) Regulations, 2018. The ITA requires MNEs with a consolidated group revenue of at least USD 850 million in the previous fiscal year to file a CbC report. The…
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How CbC reporting is presented in Seychelles
Country-by-country (CbC) reporting is a financial report that multinational corporations must submit in many countries as part of a global initiative to combat tax evasion and tax avoidance. In Seychelles, the CbC reporting requirement was introduced in 2018 and is applicable to multinational companies with consolidated group revenue of more than SCR 250 million (approximately…
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How CbC reporting is presented in South Africa
Country-by-country (CbC) reporting is a financial report that multinational corporations must submit in many countries as part of a global initiative to combat tax evasion and tax avoidance. In South Africa, the CbC reporting requirement was introduced in 2017 and is applicable to multinational companies with consolidated group revenue of more than ZAR 10 billion…
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How CbC reporting is presented in Saudi Arabia
Country-by-country (CbC) reporting is a financial report that multinational corporations must submit in many countries as part of a global initiative to combat tax evasion and tax avoidance. In Saudi Arabia, the CbC reporting requirement was introduced in 2018 and is applicable to multinational companies with consolidated group revenue of more than SAR 3.2 billion…
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How CbC reporting is presented in Canada
Country-by-country (CbC) reporting is a financial report that multinational corporations must submit in many countries as part of a global initiative to combat tax evasion and tax avoidance. In Canada, the CbC reporting requirement was introduced in 2016 and is applicable to multinational companies with consolidated group revenue of more than CAD 1 billion (approximately…
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How CbC reporting is presented in Russia
Country-by-country (CbC) reporting is a financial report that multinational corporations must submit in many countries as part of a global initiative to combat tax evasion and tax avoidance. In Russia, the CbC reporting requirement was introduced in 2018 and is applicable to multinational companies with consolidated group revenue of more than 50 billion rubles (approximately…
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How CbC reporting is presented in Singapore
Country-by-country (CbC) reporting is a financial report that multinational corporations must submit in many countries as part of a global initiative to combat tax evasion and tax avoidance. In Singapore, the CbC reporting requirement was introduced in 2018 and is applicable to multinational companies with consolidated group revenue of more than SGD 1.125 billion (approximately…
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How CbC reporting is presented in Andorra
Andorra is a small country located in the Pyrenees Mountains between France and Spain. The country has a unique tax system, with a low corporate tax rate and no value-added tax. However, Andorra has also implemented country-by-country reporting (CbC) requirements for multinational corporations operating within its borders. In Andorra, the CbC reporting requirement was introduced…
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How CbC reporting is presented in France
Country-by-country reporting (CbC) is a financial report that multinational corporations must submit in many countries as part of a global initiative to combat tax evasion and tax avoidance. In France, the CbC reporting requirement was introduced through the Finance Act 2016 and is applicable to multinational companies with consolidated group revenue of more than €750…
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How CbC reporting is presented in the United Kingdom
Country-by-country reporting (CbC) is a financial report that multinational corporations must submit in many countries as part of a global initiative to combat tax evasion and tax avoidance. In the United Kingdom, the CbC reporting requirement was introduced through the Finance Act 2016 and is applicable to multinational companies with consolidated group revenue of more…
