Tag: Maldives
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Country-by-Country Reporting (CbCR) Regulation in the Maldives
The Maldives, a popular tourist destination with a growing economy, is not currently a member of the Organisation for Economic Co-operation and Development (OECD) and has not formally adopted the OECD’s Base Erosion and Profit Shifting (BEPS) framework, including Action 13, which mandates Country-by-Country Reporting (CbCR) for multinational enterprises (MNEs). However, as global tax transparency…
