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Noticias

Obligación de información país por país. Normativa aplicable y algunas pautas prácticas

 

En la RIA de esta semana, este documento, elaborado por la Sección de Asesores Internos (In-House), en el que se analizan los principios básicos y criterios interpretativos aplicables a la obligación de reportar determinada información país por país (CbCR), exigida por el artículo 14 del Real Decreto 634/2015, de 10 de julio, por el que se aprueba el Reglamento del Impuesto sobre Sociedades y dar algunas primeras pautas útiles para los asociados de la AEDAF, en relación con la forma de aplicación práctica de esta nueva obligación tributaria, sobre la base de las pautas generales indicadas en diversos documentos publicados por la OCDE, así como la Directiva 2011/16/EU en relación con el intercambio obligatorio de información en el ámbito tributario y que recoge la obligación para las empresas multinacionales de elaborar y presentar información país por país.

 

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