London: +44 (0)20 7236 2601
St Albans: +44 (0)1727 869141
Rickmansworth: +44 (0) 1923 771010
Milton Keynes: +44 (0)1908 605552

Country by Country Reporting (CBCR)

The obligation to file a CBC report is targeted at large companies with total consolidated group revenue of €750 million or more for accounting periods commencing on or after 1 January 2016.

The CBC report must be filed in respect of the accounting period immediately following that in which the threshold requirement is met.  So, if a group meets the threshold for the year ending 31 December 2016, the report must be filed in respect of the year ended 31 December 2017. 



Date: 17th October, 2016
Author: Cathy Corns


Articles from this Author

4th April, 2018
EMI options - a current risk

20th March, 2018
Beneficial loans

20th March, 2018
IR35 consultation

20th March, 2018
Tax codes

Contact Business Service Partners

Choose from the drop down menu below to select a Partner to contact.


Mercer & Hole Chartered Accountants support @alzheimerssoc as their charity of the year

Jamie Wooldridge to speak at the Business Accelerator Summit MK…



For the latest Mercer & Hole news, visit our LinkedIn page mercer-&-hole

Click here to follow us on LinkedIn