{"id":1123,"date":"2017-03-29T13:40:03","date_gmt":"2017-03-29T11:40:03","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=1123"},"modified":"2024-11-19T16:54:06","modified_gmt":"2024-11-19T14:54:06","slug":"akcia-13-country-by-country-reporting-upozornenie-pre-clenov-skupiny-s-konsolidovanym-obratom-nad-750-mil-eur-rocne","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/akcia-13-country-by-country-reporting-upozornenie-pre-clenov-skupiny-s-konsolidovanym-obratom-nad-750-mil-eur-rocne\/","title":{"rendered":"Action 13: Country by Country Reporting \u2013 Members of groups with consolidated turnover greater than \u20ac 750 million a year: Attention"},"content":{"rendered":"<p><strong><u>Brief overview of treatment<\/u><\/strong><\/p>\n<p>As part of Action 13 to re-examine transfer pricing documentation, the Slovak Republic signed along with thirty other countries a document on automatic exchanging of information &#8211; &#8220;Country-by-country (CbC) reporting&#8221; &#8211; on 28 January 2016. CbC reporting rules apply to large multinationals with consolidated annual turnover above 750 million EUR. These multinationals will annually report information to the relevant tax authority in their Member State. The tax authorities in the Member States will then automatically exchange this information on the global allocation of income, profits, capital, employees and property, and also information about taxes paid. These CbC reporting rules should enable tax authorities in these Member States to detect easier any discrepancies in the multinationals\u2019 transfer pricing as well as any related tax evasion.<\/p>\n<p><strong><u>Current situation<\/u><\/strong><\/p>\n<p>On 1 February 2017, the National Council of the Slovak Republic passed a law on international assistance and cooperation in tax administration, which comes into force on 1 March 2017. Given the effective date, we believe the treatment to be valid when filing tax returns for the 2016 fiscal year.<\/p>\n<p><strong><u>Who is covered by the treatment? What are the duties of individual parties? <\/u><\/strong><\/p>\n<p>Who is covered by the tax treatment and what obligations they have is captured in the diagram below. These rules also require identification of the reporting entity. <strong><u>What is important is that it covers every member of a multinational (not just a separate legal entity but under certain conditions even a branch office or a permanent establishment) with consolidated revenues above \u20ac 750 million EUR.<\/u><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><u><a class=\"dt-single-image\" href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2017\/03\/en.jpg\" data-dt-img-description=\"\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1139\" src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2017\/03\/en.jpg\" alt=\"\" width=\"865\" height=\"647\" srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2017\/03\/en.jpg 865w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2017\/03\/en-300x224.jpg 300w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2017\/03\/en-768x574.jpg 768w\" sizes=\"auto, (max-width: 865px) 100vw, 865px\" \/><\/a><\/u><\/strong><\/p>\n<p><strong><u>Reporting and notification deadline <\/u><\/strong><\/p>\n<p>The reporting deadline in different countries is <strong><u>12 months<\/u> <\/strong>after the final day of the multinational&#8217;s reporting year. The reporting is first filed for 2016 if it is going to be filed by the parent. If another entity files the report, 2017 will be the first year for which it will be filed.\u00a0 The deadline for filing the notification is <strong><u>the deadline for filing the income tax return<\/u><\/strong> for the reporting year. The form is available in the electronic form section of the Financial Administration&#8217;s website: <a href=\"https:\/\/pfseform.financnasprava.sk\/Formulare\/eFormVzor\/INE\/form.378.html\">https:\/\/pfseform.financnasprava.sk\/Formulare\/eFormVzor\/INE\/form.378.html<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong><u>Penalties <\/u><\/strong><\/p>\n<p>The penalty is up to \u20ac 10,000 for failure to file the report in each country and up to \u20ac 3,000 for failure to file the notification.<\/p>","protected":false},"excerpt":{"rendered":"<p>Brief overview of treatment As part of Action 13 to re-examine transfer pricing documentation, the Slovak Republic signed along with thirty other countries a document on automatic exchanging of information &#8211; &#8220;Country-by-country (CbC) reporting&#8221; &#8211; on 28 January 2016. CbC reporting rules apply to large multinationals with consolidated annual turnover above 750 million EUR. These&hellip;<\/p>\n","protected":false},"author":1,"featured_media":1126,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[23,9],"tags":[],"class_list":{"0":"post-1123","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-23","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Action 13: Country by Country Reporting \u2013 Members of groups with consolidated turnover greater than \u20ac 750 million a year: Attention - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/akcia-13-country-by-country-reporting-upozornenie-pre-clenov-skupiny-s-konsolidovanym-obratom-nad-750-mil-eur-rocne\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]UPOZORNENIE pre \u010dlenov skupiny s konsolidovan\u00fdm obratom nad 750 mil. EUR ro\u010dne[:en]Action 13: Country by Country Reporting \u2013 Members of groups with consolidated turnover greater than \u20ac 750 million a year: Attention[:de]Aktionspunkt 13: Country-by-Country-Reporting - HINWEISE f\u00fcr Mitglieder einer Unternehmensgruppe mit einem konsolidierten Umsatz von \u00fcber 750 Mio. EUR j\u00e4hrlich[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"Brief overview of treatment As part of Action 13 to re-examine transfer pricing documentation, the Slovak Republic signed along with thirty other countries a document on automatic exchanging of information &#8211; &#8220;Country-by-country (CbC) reporting&#8221; &#8211; on 28 January 2016. CbC reporting rules apply to large multinationals with consolidated annual turnover above 750 million EUR. 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