Our specialists have extensive experience with the Country-by-Country preparation, conversion and submission process. We provide the following CbC-related services:
- Review of current CbC policies and the data definition applied
- CbC data extraction
- CbC data analysis based on OECD risk factors
- Preparation of the Country-by-Country report, including conversion to XML and submission to the Dutch tax authorities
- Providing a template to be completed, with Meijburg & Co review, XML conversion and submission to the Dutch tax authorities
In addition to this, we can also help with the analysis of the CbC report that serves as qualifying CbC Report for the Transitional Safe Harbours of Pillar 2.
Dutch Country-by-Country notifications via eHerkenning
As of March 18, 2024 eHerkenning (eRecognition) must be used when confirming CbC notifications. We can help you with this. We can also help you apply for eHerkenning. (This is something you only have to do once as it remains valid).
We can also assist you in setting up a chain authorization that is necessary to continue assisting you with the notification process.
Country-by-Country reporting notifications
The Transfer Pricing team regularly publishes an overview of the CbC reporting notification obligations. This overview covers all countries that have currently implemented the final Country-by-Country reporting legislation. It is regularly updated with countries that have started implementing their CbC reporting obligations or, for example, when countries decide to grant a postponement. Our specialists can assist with the preparation and submission of the reports in the Netherlands. We are also able to coordinate the submission of reports in other countries through our KPMG network.
