Tag: Switzerland
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Ordinance on Country-by-Country Reporting (CbCR-Ordinance) in Switzerland
The Ordinance on Country-by-Country Reporting (CbCR-Ordinance) in Switzerland is part of the legal framework implemented to comply with the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13. The ordinance, known as ACREO, was introduced on 1 December 2017, and it came into effect for the first time for tax years starting from 1 January…
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Country-by-Country Reporting (CbCR) Regulation in Switzerland
Country-by-Country Reporting (CbCR) is a critical component of international tax compliance for multinational enterprises (MNEs). In Switzerland, the Federal Tax Administration (FTA) has implemented specific guidelines aligned with the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13. This article provides Chief Financial Officers (CFOs) and financial executives with a comprehensive understanding of the CbCR…
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How CbC reporting is presented in Switzerland
Country-by-Country (CBC) reporting has become an essential component of international tax transparency efforts, aimed at combatting tax evasion and profit shifting by multinational corporations. In Switzerland, adherence to CBC reporting standards is crucial for companies operating within its jurisdiction. This article provides a detailed overview of CBC reporting in Switzerland, including its regulatory framework, requirements,…
CbC Reporting 