The EU Public Country-by-Country reporting (CbCR) enters into force in 21 December 2021
Public Country-by-Country reporting (CbCR) is officialised with the publication of Directive (EU) 2021/2101, amending Directive 2013/34/EU on reporting of income tax information by certain undertakings and branches. In an effort to curb tax avoidance and enhance tax transparency, public CbCR reporting will require both EU and non-EU headquartered multinational groups with a consolidated annual turnover over €750m to publicly report […]
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