CbC Report and time of filing

(1) A CbC report with respect to an MNE group is a report containing the following information in the aggregate with regard to each jurisdiction in which the MNE group operates– (a) the amount of revenue, profit (loss) before (b) the income tax paid; (c) income tax accrued; (d) the stated capital; (e) accumulated earnings; (f) the number of employees; (g) the tangible assets other cash or cash equivalent; and (h) an identification of each constituent entity of the MNE group setting out the jurisdiction of tax residence of such constituent entity, and where different from such jurisdiction of tax residence, the jurisdiction under the laws of which such constituent entity is organized, and the nature of the main business activity of such constituent entity. (2) The CbC report shall be filed annually by the reporting entity, on or before the later of– (a) in respect of a constituent entity if notification of systemic failure has been received by the constituent entity, 30 days after receipt of the notification; or Mutual Administrative Assistance (b) twelve months after the last day of the reporting financial year.