Action 13: Country by Country Reporting – Members of groups with consolidated turnover greater than € 750 million a year: Attention
Brief overview of treatment As part of Action 13 to re-examine transfer pricing documentation, the Slovak Republic signed along with thirty other countries a document on automatic exchanging of information – “Country-by-country (CbC) reporting” – on 28 January 2016. CbC reporting rules apply to large multinationals with consolidated annual turnover above 750 million EUR. These…