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What corporations will be required to file in response to the CbC reporting template?

All multinational entities will be required to file the annual CbC reporting template unless the group has less than €750 million (approximately $840 million) of consolidated financial revenue for the preceding year.

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Please remember that the Vertex blog provides information for educational purposes, not specific tax or legal advice. Always consult a qualified tax or legal advisor before taking any action based on this information. The views and opinions expressed in the Vertex blog are those of the authors and do not necessarily reflect the official policy, position, or opinion of Vertex Inc.

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Nancy Manzano is a Director in the Chief Tax Office at Vertex, responsible for insight and thought leadership regarding in-house corporate tax department operations, spanning income, global and transaction tax. A seasoned tax professional, Nancy is a licensed C.P.A., has a B.S. in business administration from Drexel University and an M.S. in taxation from Widener University.

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