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Stricter Exemptions for CbC Reporting

January 1, 2025
Stricter Exemptions for CbC Reporting

Stricter Exemptions for CbC Reporting

The ATO is tightening which multinationals can claim exemptions from country-by-country reporting. From 2025, only three narrowly defined exemption categories qualify, and more robust evidence is required from applicants.

Source:

ATO Public CbC Guidance Draft 2025/D1

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