The draft law for the introduction of Country-by-Country (CbC) reporting requirements in the Slovak Republic was submitted to parliament on 4 November 2016. The reporting requirements are in line BEPS Action 13 and Council Directive (EU) 2016/881 ({News-2016-06-07/A/2- previous coverage}).
The requirements include that a CbC report must be submitted by MNE groups operating in the Slovak Republic that meet a EUR 750 million consolidated group revenue threshold in the previous year. The requir…