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A Review of the Nigerian Country-by-Country Reporting Regulations
Bulletin for International Taxation, 2018The author, in this article, examines the Nigerian Regulations on country-by-country reports, taking into account the implications for taxation in Nigeria and internationally.
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Country‐by‐Country Reporting and Tax‐Exempt Organizations
Bruce R. Hopkins' Nonprofit Counsel, 2016Country‐by‐country annual reporting is now a part of the federal tax law reporting requirements. This reporting (referenced by the Treasury Department as CbC) is required of certain US persons that are the ultimate parent entity of a multinational enterprise group. The regulations that detail this reporting regime were issued in final form in July 2016
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Il Country-by-Country Reporting in ambito UE
2022Nell’ambito del contrasto all’utilizzo di politiche fiscali aggressive finalizzate alla minimizzazione del carico fiscale, uno degli interventi adottati che ha significative potenzialità è il c.d. Country-by-Country Reporting (“CbCR”). Con il termine Country-by-Country Reporting si intende in sostanza la evoluzione di una serie di normative ...
Garbarino, Carlo, Rizzo, Amedeo
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Country-by-country reporting and audit fees
SSRN Electronic Journal, 2022Justin Chircop +2 more
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Regulatory Documentation and Country-by-Country Reporting Requirements
International Transfer Pricing Journal, 2016The Senate of the Dutch Parliament on 21 December 2015 has passed the legislative proposals that will implement country-by-country reporting in line with Action 13 of the OECD’s BEPS Project. The author considers the likely impact of the coming changes and the future outlook in the country.
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1 Country-by-Country Reporting Abstract The thesis examines the institute of country-by-country reporting (CbCR). Its aim is to explore how the implementation of CbCR legislation differs across selected countries based on OECD reviews from 2018-2024, in the context of the OECD CbCR framework.
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