Category: CbC
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Country-by-Country Reporting (CbCR) Regulation in Bizkaia
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)…
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Country-by-Country Reporting (CbCR) Regulation in Uruguay
Uruguay, as part of its commitment to global tax transparency and in line with the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13, has introduced Country-by-Country Reporting (CbCR) requirements for multinational enterprise (MNE) groups. The CbCR regime in Uruguay aims to enhance transparency by ensuring that tax authorities have access to detailed information about…
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Country-by-Country Reporting (CbCR) Regulation in Ukraine
Ukraine has implemented Country-by-Country Reporting (CbCR) regulations in line with the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13, aimed at promoting tax transparency and combating tax avoidance by multinational enterprises (MNEs). Ukrainian regulations require large MNE groups to report financial and tax-related data to ensure fair tax practices across jurisdictions. This guide provides…
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Country-by-Country Reporting (CbCR) Regulation in the United Arab Emirates (UAE)
The United Arab Emirates (UAE) is a significant hub for multinational enterprises (MNEs), and as part of its commitment to international tax transparency, it has adopted the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13 regarding Country-by-Country Reporting (CbCR). The UAE’s CbCR regulations are designed to provide transparency on the tax positions of large…
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Country-by-Country Reporting (CbCR) Regulation in Turks & Caicos
Turks and Caicos, as a British Overseas Territory, is committed to international tax transparency and follows global standards to combat tax avoidance and base erosion. While not a member of the OECD, Turks and Caicos complies with several international agreements, including the OECD’s Base Erosion and Profit Shifting (BEPS) framework and BEPS Action 13, which…
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Country-by-Country Reporting (CbCR) Regulation in Tunisia
Tunisia, as part of its commitment to international tax transparency and to combat Base Erosion and Profit Shifting (BEPS), has adopted the OECD’s recommendations under BEPS Action 13 regarding Country-by-Country Reporting (CbCR). The CbCR regime in Tunisia mandates large multinational enterprise (MNE) groups to provide a report on their global income, taxes paid, and other…
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Country-by-Country Reporting (CbCR) Regulation in Thailand
Thailand, as part of its commitment to international tax transparency and in line with the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13, has introduced Country-by-Country Reporting (CbCR) requirements. These regulations aim to prevent tax avoidance by multinational enterprises (MNEs) through enhanced transparency and reporting on their global activities, income, taxes paid, and other…
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Country-by-Country Reporting (CbCR) Regulation in Slovakia
Slovakia has adopted the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13, implementing Country-by-Country Reporting (CbCR) requirements to ensure greater tax transparency among multinational enterprises (MNEs). This framework obliges MNE groups to report on their global operations, profits, taxes paid, and other key financial data for each jurisdiction in which they operate. This guide…
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Country-by-Country Reporting (CbCR) Regulation in Slovenia
Slovenia, as an EU member state and participant in the OECD’s Base Erosion and Profit Shifting (BEPS) project, has implemented Country-by-Country Reporting (CbCR) requirements to enhance tax transparency and prevent profit shifting by multinational enterprises (MNEs). These regulations are designed to ensure that MNEs disclose the distribution of income, taxes paid, and certain indicators of…
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Country-by-Country Reporting (CbCR) Regulation in Senegal
Senegal has embraced international tax transparency standards and adopted the Country-by-Country Reporting (CbCR) requirements in line with the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13 initiative. These regulations are designed to promote transparency, prevent tax avoidance, and ensure that multinational enterprises (MNEs) are taxed fairly on the profits generated in each country where…
CbC Reporting 