Oman Publishes CbC Reporting Guidelines

The Oman Tax Authority (OTA) has published Guidelines on Country-by-Country Reporting (CbCR). The guidelines cover:

• General information and the purpose of CbC reports;
• The CbC report filing obligations;
• Uses of information provided in a CbC report;
• General CbC report guidance in relation to the data source, currency, and year of data to be included;
• Specific guidance on the preparation of a CbC report, including clarifications on the data included in Table 1, Table 2, and Table 3; and
• The s…