Tag Archives: CbC-Report

Actions required at year’s end: Transmission of the CbC-Report for the reporting period 2016 & CbCR-Notification for the reporting period 2017

Austrian ultimate parent entities (or Austrian surrogate parent entities) whose fiscal year follows the calendar year are for the first time obliged to file the CbC-Report at year’s end. In addition, Austrian entities forming part of a MNE Group have to transmit the CbCR-Notification to the competent Austrian tax office before the end of the calendar year if the MNE Group is obliged to file a CbC-Report at the end of the calendar year. Continue reading Actions required at year’s end: Transmission of the CbC-Report for the reporting period 2016 & CbCR-Notification for the reporting period 2017