The Oman Tax Authority (OTA) has published Guidelines on Country-by-Country Reporting (CbCR). The guidelines cover:
- General information and the purpose of CbC reports;
- The CbC report filing obligations;
- Uses of information provided in a CbC report;
- General CbC report guidance in relation to the data source, currency, and year of data to be included;
- Specific guidance on the preparation of a CbC report, including clarifications on the data included in Table 1, Table 2, and Table 3; and
- The s…