The Government of Guernsey has published Bulletin 2019/4 of 31 December 2019 on Country-by-Country reporting.
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This Bulletin is issued under the provisions of Regulation 10 of The Income Tax (Approved International Agreements) (Implementation) (Country by Country Reporting) Regulations, 2016 ("the CbCR Regulations")
The provisions of the CbCR Regulations require each Ultimate Parent Entity of a Multinational Enterprise Group (MNE Group) that is resident for tax purposes in Guernsey to …