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CBC/DAC4 Declaration DE information pas POR pas, model 231 Presentation Del model 231 mediate service Web based en messages XML Administration TributariaAutor:Tech: 12/09/2017Versin: 2.2Revisiones
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CBC stands for Country-by-Country Reporting (CBC) and it is a tax compliance requirement to report income, taxes paid, and other indicators of economic activity for multinational enterprises.
Multinational enterprises with annual consolidated group revenue exceeding a certain threshold are required to file CBC reports.
CBC reports are typically filled out electronically through the tax authority's designated portal, following the specific format and guidelines provided.
The purpose of CBC reports is to enhance transparency and tackle base erosion and profit shifting (BEPS) by providing tax authorities with information to assess transfer pricing risks.
CBC reports must include information on revenues, profits, taxes paid and accrued, stated capital, accumulated earnings, number of employees, and tangible assets in each tax jurisdiction where the multinational operates.
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