New guidance from Revenue on Country-by-Country reporting

May 08, 2018

A new Tax and Duty Manual, Part 38-03-21 has been published by Revenue to address some frequently asked questions on the interpretation of legislation and regulations which implement Country-by-Country (CbC) Reporting in Ireland.  This manual replaces the "Country-by-Country Reporting - some Frequently Asked Questions (FAQs)". 

CbC Reporting in Ireland is contained in section 891H of the Taxes Consolidation Act 1997 the Taxes (Country-by-Country Reporting) Regulations 2016.   CbC Reporting requirements apply in Ireland for fiscal years beginning on or after 1 January 2016.   BEPS Action 13 Final Report is the primary OECD/G20 guidance on CbC Reporting.