Tag: Gibraltar
-
How CbC reporting is presented in Gibraltar
Gibraltar has implemented Country-by-Country (CbC) Reporting in compliance with the Base Erosion and Profit Shifting (BEPS) Action Plan 13 developed by the Organisation for Economic Co-operation and Development (OECD). Multinational Enterprises (MNEs) with a consolidated group revenue of at least €750 million in the previous fiscal year are required to file a CbC report in…
CbC Reporting 