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»Ê¹ÚÌåÓýapp UK rules use many terms and definitions that are taken from the and that guidance should be checked when completing a CbC report.

CbC reports must be filed online through a secure HMRC portal. »Ê¹ÚÌåÓýapp MNE will need to register online (once only but this can be amended subsequently), in order to be able to use the online submission portal. »Ê¹ÚÌåÓýapp report must be made in the form of an XML document. »Ê¹ÚÌåÓýapp reason for this is that XML documents can be validated and provide a common medium for exchange between the countries who have introduced CbC reporting rules.