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
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