IEIM300040 - Country-by-Country reporting: When does it start and what is the deadline for filing?

»Ê¹ÚÌåÓýapp UK rules use many terms and definitions that are taken from the and that guidance should be checked when completing a CbC report.Ìý CbC reports must be filed for accounting periods or their equivalent starting on or after 1 January 2016.

»Ê¹ÚÌåÓýapp deadline for filing a CbC report is 12 months after the end of the period to which it relates.

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