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What has been happening in Transfer Pricing worldwide in recent weeks? - “Transfer Pricing around the Globe” takes a look across borders and offers a brief, concise overview of the key developments.
Australian Taxation Office Publishes Information on Registering for Public Country-by-Country Reporting
The Australian Taxation Office (ATO) has introduced updated guidance on the Public Country-by-Country Reporting (Public CbCR) reporting regime, which obligates large multinational enterprises to disclose specific tax information publicly. The regime applies to entities with Australian-sourced income exceeding AUD 10 million and global income of at least AUD 1 billion.
Key Features of the Regime:
Entities Required to Report: The obligation primarily rests with the CbCR reporting parent for the preceding period. An entity is required to report if it is a constitutional corporation, a trust provided that each of the trustees is a constitutional corporation, or a partnership provided that each of the partners is a constitutional corporation. The reporting requirement applies if the entity was a member of a Public CbCR reporting group during the period and had significant Australian-sourced tu...