Jordan's Income and Sales Tax Department has announced the issuance of a guide on the preparation and submission of Country-by-Country (CbC) reports. The guide provides general information on CbC reports as well as information on:
- The legislation governing CbC reporting;
- The deadline for submitting a CbC report;
- Companies required to submit a CbC report; and
- The information contained in a CbC report.
The guide confirms that CbC reports must be submitted within 12 months after the end of t…