The CbC Report requires aggregate tax jurisdiction-wide information relating to the global allocation of the income, the taxes paid, and certain indicators of the location of economic activity among tax jurisdictions in which the MNE Group operates. the group has constituent entities or operations in two or more jurisdictions. the consolidated group revenue for the preceding accounting period is at least EUR750 million (or HK$6.8 billion) and.Under this standard, a multinational enterprise group (MNE Group) is required to file a CbC Report in relation to an accounting period where:
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