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Implementation status and summary of CBC reporting
CBC reporting
Effective date of the CBC regulation
Turnover threshold
Deadline to prepare/submit the report
The date until the taxpayer has to inform the local tax authority about the reporting entity and its own status
First year for filing CBC report
Surrogate filing available
Parent Surrogate Filing (i.e. voluntary filing in parent jurisdiction)
Has the country signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports?
Is the country involved in the European automatic exchange of information (EU member state)?
Transfer pricing reporting details
Master File in line with BEPS 13
Local File in line with BEPS 13
First year for filing Master File as per BEPS 13
First year for filing Local File as per BEPS 13
Timing of master file (as per locally defined regulations or as per BEPS)
Timing of local file (as per locally defined regulations or as per BEPS)
Country specifics
Any temporary rules before the introduction of the complete package (until when)
Under which circumstances should the local entity submit the report instead of the designated reporting entity?
Reporting requirements that are not requested by either the OECD or the EU? (e.g.: More data to be reported)
Penalties for non-filing the reporting entity
Penalties for non-filing the CBC report
Any special exemtions other than listed in BEPS 13
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