All businesses, regardless of size, are potentially in the scope of Amount B if they carry out certain pre-defined distribution activities, as defined in the OECD Inclusive Framework’s Report of Febru ...
On December 1, 2021 the EU public Country-by-Country Reporting (CbCR) Directive was published in the EU Official Journal and entered into force. The objective of the Directive is to create corporate t ...
Meijburg & Co has updated the overview of the CbCR notification requirements for all countries that have (currently) implemented final CbCR legislation.