Until 31 December 2018 it should be submitted the CbCr (Country-by-Country) declaration for Presentation of Financial Information with regards the tax period ended in 31 December 2017.
The following information should be reported:
- Gross income, detailed by those arising from related entities and from independent entities;
- Results before corporate income tax;
- Tax amounts due and paid on profits including the withholding taxes;
- Equity, by each item, at the end of the tax period;
- Number of full-time employees at the end of the tax period;
- Net tangible assets value, except cash and equivalents;
- List of the “constituent entity” of the “multinational group of companies”, mentioning its tax residence jurisdiction, specifying the main activities that are carried out by this entity;
- Any other information and explanation that may be considered relevant.
