Tag: Spain
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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…
CbC Reporting 