Irish Revenue has released a set of frequently asked questions relating to the country-by-country reporting requirements for multinationals under Irish legislation implementing the OECD/G20 base erosion and profit shifting (BEPS) plan.
The document, released December 9, addresses questions such the due dates for filing, the required contents of the filings, rules on surrogate parent filing, and the secondary reporting mechanism.
- FAQs on Country-by-Country Reporting – Primary Legislation and Regulations (S891H TCA 1997 & S.I. No. 629 of 2015) (PDF,2.83MB)