On 7 August 2018, the Inland Revenue Authority of Singapore (IRAS) published the third edition of its e-Tax Guide concerning country-by-country reporting. The purpose of the guide is to provide information to the taxpayers regarding the obligation to provide country-by-country reports and include discussion of how to complete the relevant forms. The information is given in the question and answer format. The e-tax guide consists of 28 questions and answer with a CbC reporting template in the Annexure part. This e-Tax guide is relevant to any Singapore MNE group with international operations and annual group revenue of at least S$1,125 million.
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