martes, 8 de marzo de 2016

The UK introduces country-by-country reporting

Final UK regulations mandate UK-parented multinational entities (MNEs) with annual consolidated group revenue of €750 million or more to comply with new transfer pricing and transparency requirements, with the first country-by-country report (CBCR) due for fiscal years beginning on or after January 1, 2016. In certain circumstances, UK group entities (other than UK-parented MNEs) also may be obliged to file CBCRs.
Source & more info: PwC

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