Country by Country Report (CbCR)

NEW REPORTING OBLIGATIONS FOR MEMBERS OF MULTINATIONAL ENTERPRISE GROUPS AND FILING OF THE COUNTRY BY COUNTRY REPORT FROM MARCH 2017

Commencing on 1 March 2017 due to the amendment of the Act No. 442/2012 Coll. on International Administrative Assistance and Cooperation in Tax Matters as amended, for taxpayers a new reporting obligation for information provision has arisen, whereby they shall be obliged to provide information to the Slovak Financial Administration to ensure international assistance and cooperation in tax matters...

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