On 26 October 2022, the Swedish Tax Agency clarified the guideline for the country-by-country (CbC) reporting followed by the OECD. This includes the following clarifications related to guidance provided by OECD: (i) guidance on when positive amounts should be used and when it may be relevant to use negative amounts in CbCR reports; (ii) guidance on what information must be included in a country-by-country report if the parent company’s fiscal year is longer or shorter than twelve months; (iii) guidance on how permanent establishments should be named in a country-by-country report; and (iv) guidance on what additional information must be provided in a country-by-country report if the subsidiaries have longer or shorter financial years than the parent company.
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