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Who is required to file a CbC Report?

As stipulated in Article 18(A) of the Transfer Pricing Bylaws, each ultimate parent entity or surrogate parent entity (if any) for an MNE group should file to GAZT a CbC Report for each fiscal year, including all information and documents provided in the Transfer Pricing Bylaws, within a period that does not exceed 12 months after the MNE group fiscal year. An entity of a MNE group, which is not the final parent entity of the MNE, is a constituent entity that is not an ultimate parent of an MNE group can file a CbC Report if the measures stipulated Article 18 (B) of the TP Bylaws are sufficed. 

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Last Update: 04 Sep 2020 06:06 PM Saudi Arabia Time