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EYEY

European Commission adopts final implementing regulation on template and electronic reporting formats for public CbCR

|Tax Alerts, National/Federal Taxation, T ...|European Union
European Union

  • The European Commission has adopted the final implementing regulation providing the common template and electronic reporting formats for presenting income tax information in the context of public CbCR.
  • Reportable groups whose Ultimate Parent Entity is incorporated in a Member State should prepare their report in XHTML and Inline XBRL.
  • The implementing regulation will be applicable for public CbC reports corresponding to financial years starting on or after 1 January 2025.
 

Executive summary

On …

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