Tax & VAT
What is Country-by-Country Reporting?
A reporting requirement, abbreviated CbCR, under which large multinational groups report key financial and tax data for each country in which they operate. In the UAE it applies under Cabinet Decision No. 44 of 2020 to groups with consolidated revenue of at least AED 3.15 billion, with filing and notification duties. Confirm the current scope and deadlines with the authorities.