CbC Report

(1) Every reporting entity shall keep records that the MNE group obtains or creates for the purpose of complying with these Regulations, including records of documentary evidence. (2) Every reporting entity required by these Regulations to keep records that does so electronically shall retain them in an electronically readable format for the retention period specified in subregulation (4). (3) Every reporting entity that obtains or creates records, as required under these Regulations, in a language other than English shall, upon request, provide an English translation to the competent authority. (4) Every reporting entity that is required to keep, obtain or create records under these Regulations shall retain records for a period of at least six years following the end of the last calendar year in respect of which the record is relevant. books, etc. and provision of information and assistance.