Reporting Fiscal Year definition

Reporting Fiscal Year means that Fiscal Year the financial and operational results of which are reflected in the country-by-country report referred to in Article 8aa(3).

Reporting Fiscal Year means that Fiscal Year, on or after the 1st January, 2018, the financial and operational results of which are reflected in the country-by-country report defined in section 39;

Reporting Fiscal Year means that fiscal year, the financial and operational results of which are reflected in the country-by-country report;

Examples of Reporting Fiscal Year in a sentence

• French Language Service Report 2023-24 April 29, 2024 Community Engagement and Integration Activities Reporting Fiscal Year Due Date 2023-24 June 30, 2024 i As the Mental Health and Addictions Centre of Excellence advances work on a Mental Health and Addictions Data Strategy for the province of Ontario, HSPs will no longer be required to collect or submit the CDS-MH.

• Member States shall request that where a Constituent Entity of an MNE Group, that is resident for tax purposes in that Member State, is not the Ultimate Parent Entity nor the Surrogate Parent Entity nor the Constituent Entity designated under point 1, it shall notify the Member State of the identity and tax residence of the Reporting Entity, no later than the last day of the Reporting Fiscal Year of such MNE Group.

• Member States shall request that any Constituent Entity of an MNE Group that is resident for tax purposes in that Member State notifies the Member State whether it is the Ultimate Parent Entity or the Surrogate Parent Entity or the Constituent Entity designated under point 1, no later than the last day of the Reporting Fiscal Year of such MNE Group.

• Each Member State shall take the necessary measures to require the Ultimate Parent Entity of an MNE Group that is resident for tax purposes in its territory, or any other Reporting Entity in accordance with Section II of Annex III, to file a country-by-country report with respect to its Reporting Fiscal Year within 12 months of the last day of the Reporting Fiscal Year of the MNE Group in accordance with Section II of Annex III.

• The term ‘Excluded MNE Group’ means, with respect to any Fiscal Year of the Group, a Group having total consolidated group revenue of less than EUR 750 000 000 or an amount in local currency approximately equivalent to EUR 750 000 000 as of January 2015 during the Fiscal Year immediately preceding the Reporting Fiscal Year as reflected in its Consolidated Financial Statements for such preceding Fiscal Year.

More Definitions of Reporting Fiscal Year

Reporting Fiscal Year means the Fiscal Year the financial and operational results of which are reflected in the country-by-country report defined in regulation 4;

Reporting Fiscal Year means a fiscal year that is the subject of a Bermuda Corporate Income Tax Return;

Reporting Fiscal Year means the Fiscal Year to which the operational results in the Country-by-Country Report (described in regulation 6) relate;

Reporting Fiscal Year means that Fiscal Year, commencing on or after the 1st January, 2018, the financial and operational results of which are reflected in the country-by-country report defined in section 39 of the CbCR legislation; For the purposes of CbCR, unless the context otherwise requires, the phrases “tax residence, resident for tax purposes and jurisdiction of tax residence” shall be construed as incorporating a reference to “resident in the Virgin Islands”. For a Constituent Entity, “resident in the Virgin Islands” means ❖ It is incorporated or organised under the laws of the Virgin Islands. The word “organised” includes partnerships and trusts that are formed in the Virgin Islands but does not include legal persons or legal arrangements formed outside the Virgin Islands, ❖ It has its place of effective management in the Virgin Islands; for instance, the place where key management and commercial decisions are made that are necessary for the conduct of the entity’s business as a whole, depending on the facts, this may include certain legal persons and legal arrangements that are formed outside the Virgin Islands but have a branch office in the Virgin Islands. For more guidance on “place of effective management” see the provisions of Article 4 of the OECD Model Tax Convention and its accompanying commentaries, or ❖ It is subject to financial supervision in the Virgin Islands. This would include any entity licensed and regulated by the BVI Financial Services Commission (FSC). For more definition of terms used do refer to Part IV section 35 in the Interpretation section of the BVI CbCR’s legislation.

Reporting Fiscal Year means that financial year the financial and operational results of which are reflected in the CbC report defined in section 8E of the Act.

Reporting Fiscal Year means the fiscal year of the financial and operational results of an MNE Group which are reflected in a country-by-country report;

Reporting Fiscal Year means the fiscal year in which the law enforcement agency is reporting to DPS the information set forth in Subsection A of 10.2.4.9 NMAC.