Category: CbC

• CbC: all you need to know

  From the tax period that began on January 1st, 2016, companies are required to report on country-by-country related party transactions. This obligation does not affect a large number of companies, but it does represent an important procedure for those that must submit the Country by Country (CBC) report. Ad. What is CbC? It is a…

  editor

  02/20/2023

  CbC

  OECD

• Signatories of the agreement on the exchange of CbC Reports

  Updated on January 2023. Ad.

  editor

  02/16/2023

  CbC

  OECD

• Guidance on the appropiate use of information contained in Country-by-Country reports

  Ad.

  editor

  02/14/2023

  CbC

  OECD

• Action 13 Country-by-Country Reporting

  Under BEPS Action 13, all large multinational enterprises (MNEs) are required to prepare a country-by-country (CbC) report with aggregate data on the global allocation of income, profit, taxes paid and economic activity among tax jurisdictions in which it operates. This CbC report is shared with tax administrations in these jurisdictions, for use in high level…

  editor

  02/07/2023

  CbC

  OECD