CbCR
Country-by-Country Reporting (CbCR) is part of Action 13 of the OECD/G20 Action Plan on Base Erosion and Profit Shifting (BEPS).
CbCR requires multinational enterprises (MNEs) that meet certain criteria to file a country-by-country report (CbC Report) with tax administrations or tax authorities. The CbC Report provides a breakdown of the amount of revenue, profits, taxes and other indicators of economic activities for each tax jurisdiction in which the MNE Group does business.
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Legislation & Resources
Current laws and regulations in effect for CbCR in the Cayman Islands.
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Press Room
Industry advisories from the DITC relating to CbCR.
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FAQs
Frequently asked questions regarding CbCR in the Cayman Islands.