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Jordan Issues Guide on CbC Reporting

09 February 2022

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Approved Changes

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Jordan

Jordan's Income and Sales Tax Department has announced the issuance of a guide on the preparation and submission of Country-by-Country (CbC) reports. The guide provides general information on CbC reports as well as information on: The legislation governing CbC reporting; The deadline for submitting a CbC report; Companies required to submit a CbC report; and The information contained in a CbC report. The guide confirms that CbC reports must be submitted within 12 months after the end of the reporting fiscal year by MNE groups exceeding a JOD 600 million consolidated revenue threshold in the previous year. This primarily applies...