Tax Flash No. 16/2017
Order no. 3049/2017 for the approval of the model and content of the form for the Country by Country Report was published in the Official Gazette 894/2017
- The following forms and their instructions are approved:
- “Country-by-country report” to be submitted by the reporting entity within 12 months from the last day of the reporting fiscal year of the multinational enterprise group
- Notification of the status of the constituent entity, respectively the identity and tax residence of the reporting entity of the multinational enterprise group. The notification must be submitted by the last day of the reporting fiscal year of the respective group, but no later than the deadline for the submission of the annual corporate tax statement.