DAC4/Country-by-Country (CbC) Reporting
Information reported to Revenue under DAC4/CbCR
A Country-by-Country (CbC) report must contain the following information in respect of multinational enterprise groups (MNE Groups):
- on an aggregate basis:
- amount of unrelated party revenue, related party revenue and total revenue
- amount of profit or loss before income tax
- amount of income tax paid
- amount of income tax accrued
- amount of stated capital
- amount of accumulated earnings
- number of employees
- and
- value of tangible assets other than cash or cash equivalents.
- an identification of each constituent entity of the MNE group, and in respect of each constituent entity:
- tax identification number (TIN)
- the nature of the main business activity or activities
- jurisdiction of tax residence
- and
- jurisdiction under the laws of which each constituent entity is organised, where such jurisdiction differs from the jurisdiction of tax residence.
Next: How to file a Country-by-Country (CbC) Report