Tag: Spain
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Country-by-Country Reporting (CbCR) Regulation in Araba
Araba, one of the three provinces in the Basque Country in Spain, has its own fiscal system, which operates under the local autonomy granted by Spanish law, while also adhering to international tax transparency standards such as the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13. This regulation includes the Country-by-Country Reporting (CbCR) regime,…
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Country-by-Country Reporting (CbCR) Regulation in Gipuzkoa
Gipuzkoa, part of the Basque Country in Spain, operates its own independent tax system while adhering to international tax transparency standards, including those outlined by the OECD in BEPS (Base Erosion and Profit Shifting) Action 13. Country-by-Country Reporting (CbCR) is one of the key tools used to ensure that multinational enterprises (MNEs) report their income,…
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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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How CbC reporting is presented in Spain
Country-by-country reporting (CbC) is a financial report that multinational corporations must submit in many countries as part of a global initiative to combat tax evasion and tax avoidance. In Spain, the CbC reporting requirement was introduced through the Law 27/2014 and is applicable to multinational companies with consolidated group revenue of more than €750 million…
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Tax Form 231. Information Return. Country-by-Country informing in Spain
The terms and definitions used in Council Directive (EU) 2016/881 of 25 May, and in the 2015 report on action 13 of the project on the erosion of the taxable base and the transfer of the profits of the OCDE and the G-20, carried out by the OECD, are applicable for reporting country-by-country information by…
