The Income Tax (County by Country Reporting) Regulations S.I. No.6 of 2018 (“CbC Regulations”) was published in 2018. The requirement to file CbC Reports forms part of the enhanced Transfer Pricing (TP) documentation set out in the BEPS Action 13 report. Regulation 4 of the CbC Regulations provi
```
Members Only
Login or create an account to continue
This article is available to registered BusinessDay readers. Please login if you already have an account, or create a new account to continue reading.
New to BusinessDay? Register now and start reading.
```
