Country-by-Country Reporting in Liechtenstein

Country-by-Country (CbC) Reporting is part of Action 13 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Action Plan. CbC Reporting requirements apply to MNE groups with annual consolidated group revenue of CHF 900 million or more in the preceding fiscal year. For the implementation of CbC Reporting in Liechtenstein please see the following Newsletter.