Liechtenstein has published the Law on the International Automatic Exchange of Country-by-Country (CbC) reports (CbC Act) as definitively adopted, which entered into force on 1 January 2017. The Liechtenstein CbC reporting requirements are in line with BEPS Action 13 and include:
- A consolidated group revenue reporting threshold of CHF 900 million in the previous year;
- The primary requirement is for ultimate parent entities resident in Liechtenstein to file the report, although non-parent co…