Reporting Fiscal Year means that fiscal year, the financial and operational results of which are reflected in the country-by-country report;
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;
Examples of Reporting Fiscal Year in a sentence
The Country-by-Country Report required by these Regulations must be filed no later than 12 months after the last day of the Reporting Fiscal Year of the MNE Group.
Performance Reporting Fiscal Year (FY) 2019 JAG awards and prior: a.
For instance, those MNE Group’s that have a Reporting Fiscal Year which commenced on 1st January, 2018, they have an obligation to file a CbC Report no later than 31st December, 2019.
Refer to the SA CbC Regulations on guidelines pertaining to the Reporting Fiscal Year.
Reporting Fiscal Year: 2015 State: Colorado According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of information unless such collection displays a valid OMB control number.
More Definitions of Reporting Fiscal Year
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 a fiscal year that is the subject of a Bermuda Corporate Income Tax Return;
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 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 Fiscal Year the financial and operational results of which are reflected in the country- by-country report defined in 605 of this Chapter;
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 described in regulation 5.
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.