Category: CbC
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Country-by-Country Report in Spain
The country-by-country (CbC) report is a tax report that multinational companies must submit in Spain in compliance with the rules established by the Organisation for Economic Co-operation and Development (OECD) under Action 13 of the BEPS Plan (Base Erosion and Profit Shifting). In Spain, the obligation to submit a CbC report was established through Law…
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Model 231: Everything You Need to Know
Starting from the tax period beginning January 1, 2016, companies in Bizkaia must submit Model 231, which reports country-by-country related-party transactions. The obligation does not affect a large number of companies, but it represents an important procedure for those required to file the Country-by-Country (CBC) report. What is Model 231? It is a regulation for…
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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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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),…
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Country-by-Country Reporting (CbCR) in Israel
Israel 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 and participant in the Inclusive Framework, Israel 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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Country-by-Country Reporting (CbCR) in Saudi Arabia
Saudi Arabia, as a member of the OECD/G20 Inclusive Framework on BEPS, has adopted the requirements under Action 13, including Country-by-Country Reporting (CbCR). The Kingdom introduced its domestic CbCR rules in 2018 and has developed a clear framework for multinational groups to ensure compliance with international tax transparency standards. This guide outlines the key regulatory…
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Country-by-Country Reporting (CbCR) in Mauritania
Mauritania, as a member of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), has committed to implementing the minimum standards under Action 13, which includes the Country-by-Country Reporting (CbCR) framework. However, the development and enforcement of detailed local rules for CbCR remain in early stages. This guide provides a summary of the…
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Country-by-Country Reporting (CbCR) in Seychelles
As a member of the OECD/G20 Inclusive Framework on BEPS, Seychelles has committed to implementing the minimum standards, including the requirements set out under Action 13 for Country-by-Country Reporting (CbCR). These regulations are intended to increase tax transparency and assist tax authorities in risk assessment and base erosion prevention. This article outlines the key obligations,…
CbC Reporting 