Statements (29)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
reporting standard
|
| gptkbp:appliesTo |
multinational enterprises
|
| gptkbp:filingDate |
tax authorities
|
| gptkbp:firstReportingYear |
2016
|
| gptkbp:fullName |
gptkb:Country-by-Country_Reporting
|
| https://www.w3.org/2000/01/rdf-schema#label |
CbCR
|
| gptkbp:introduced |
gptkb:OECD_BEPS_Action_13
|
| gptkbp:legalBasis |
EU Directive 2016/881
OECD Model Legislation |
| gptkbp:mayBeExchangedWith |
other tax authorities
|
| gptkbp:purpose |
combat tax avoidance
tax transparency |
| gptkbp:relatedTo |
gptkb:BEPS
transfer pricing tax avoidance tax transparency |
| gptkbp:requires |
gptkb:European_Union
gptkb:OECD |
| gptkbp:requiresDisclosureOf |
revenue
number of employees retained earnings income tax paid tangible assets profit before tax stated capital |
| gptkbp:threshold |
annual consolidated group revenue of €750 million or more
|
| gptkbp:usedIn |
international tax compliance
|
| gptkbp:bfsParent |
gptkb:Country-by-Country_Reporting
|
| gptkbp:bfsLayer |
8
|