Category: CbC
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Country-by-Country Reporting (CbCR) Regulation in Australia
Australia has adopted Country-by-Country Reporting (CbCR) regulations as part of its commitment to the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13 framework. The Australian Taxation Office (ATO) is responsible for administering CbCR compliance, ensuring that multinational enterprises (MNEs) operating in Australia adhere to international tax transparency requirements. This guide provides CFOs and tax…
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Country-by-Country Reporting (CbCR) Regulation in Aruba: A Comprehensive Guide
Aruba, as a constituent country of the Kingdom of the Netherlands, has implemented Country-by-Country Reporting (CbCR) regulations in alignment with the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13 framework. These regulations aim to enhance tax transparency and prevent profit shifting by multinational enterprises (MNEs). The Tax Authorities of Aruba (Departamento di Impuesto –…
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Country-by-Country Reporting (CbCR) Regulation in Argentina
Argentina, as a member of the OECD’s Base Erosion and Profit Shifting (BEPS) framework, has implemented Country-by-Country Reporting (CbCR) regulations to enhance tax transparency and combat profit shifting by multinational enterprises (MNEs). The Argentine Federal Administration of Public Revenue (Administración Federal de Ingresos Públicos – AFIP) oversees compliance with CbCR under BEPS Action 13. This…
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Country-by-Country Reporting (CbCR) Regulation in Anguilla
Anguilla, as a British Overseas Territory, has committed to international tax transparency initiatives, including the OECD’s Base Erosion and Profit Shifting (BEPS) framework. Although Anguilla is a low-tax jurisdiction, it has implemented Country-by-Country Reporting (CbCR) obligations to align with global tax compliance standards. The Anguilla Inland Revenue Department (IRD) oversees the CbCR framework, ensuring compliance…
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Country-by-Country Reporting (CbCR) Regulation in Andorra
Andorra, in alignment with its commitment to the OECD’s Base Erosion and Profit Shifting (BEPS) framework, has implemented Country-by-Country Reporting (CbCR) as part of its international tax transparency obligations. The Andorran tax authorities, governed by the Ministry of Finance, are responsible for overseeing compliance with these requirements under BEPS Action 13. This guide provides a…
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Country-by-Country Reporting (CbCR) Regulation in the Isle of Man
The Isle of Man, as a committed member of the OECD’s Base Erosion and Profit Shifting (BEPS) framework, has implemented Country-by-Country Reporting (CbCR) to promote tax transparency and ensure the fair taxation of multinational enterprises (MNEs). The Isle of Man Treasury oversees these regulations, ensuring compliance with BEPS Action 13 requirements. This guide provides an…
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Country-by-Country Reporting (CbCR) Regulation in Kenya
Kenya is a participant in the OECD’s Base Erosion and Profit Shifting (BEPS) Action Plan, which includes implementing Country-by-Country Reporting (CbCR). The Kenya Revenue Authority (KRA) oversees these requirements to promote tax transparency and curb profit shifting by multinational enterprises (MNEs). This guide is designed to help CFOs and tax professionals of MNEs operating in…
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Country-by-Country Reporting (CbCR) Regulation in Hungary
Hungary has implemented Country-by-Country Reporting (CbCR) as part of its commitment to the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13 initiative. The Hungarian Tax Authority (Nemzeti Adó- és Vámhivatal, NAV) administers these requirements, ensuring multinational enterprises (MNEs) comply with global transparency standards. This guide is tailored for CFOs and tax professionals operating in…
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Country-by-Country Reporting (CbCR) Regulation in Gabon
Gabon has implemented Country-by-Country Reporting (CbCR) requirements in line with the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13 initiative. These regulations are overseen by Gabon’s General Directorate of Taxes (Direction Générale des Impôts, DGI), with the objective of promoting transparency in tax reporting by multinational enterprises (MNEs). This guide provides detailed information for…
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Country-by-Country Reporting (CbCR) Regulation in the Faroe Islands
The Faroe Islands, an autonomous territory within the Kingdom of Denmark, have adopted Country-by-Country Reporting (CbCR) regulations in alignment with OECD’s Base Erosion and Profit Shifting (BEPS) Action 13. The Faroese Tax Authority (Taks) is responsible for overseeing compliance with these requirements. This guide provides CFOs and tax directors of multinational enterprises (MNEs) operating in…
CbC Reporting 