DAC4/Country-by-Country (CbC) Reporting
Filing a Country-by-Country (CbC) report in Ireland
Country-by-Country (CbC) Reporting requirements apply to multinational enterprise groups (MNE Groups) with consolidated group revenue of €750 million or more in the preceding fiscal year. CbC Reports provide a breakdown of revenue, profits, taxes and other indicators of economic activities for each jurisdiction in which the MNE Group operates.
The following constituent entities are required to file CbC Reports in Ireland, where they are Irish tax resident:
- an ultimate parent entity of an MNE Group
- a surrogate parent entity of an MNE Group (in specific circumstances)
- and
- an EU-designated entity of an MNE Group (in specific circumstances).
In addition to reporting requirements there are also CbC notification requirements.
For more information on reporting requirements, including constituent entities, specific circumstances and notifications, please refer to Tax and Duty Manual Part 38-03-21.
Next: Information reported to Revenue under DAC4/CbCR