Reporting Fiscal Year definition
Reporting Fiscal Year means the Fiscal Year the financial and operational results of which are reflected in the Country-by-Country report.
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 referred to in Article 8aa(3).
More Definitions of Reporting Fiscal Year
Reporting Fiscal Year means the fiscal year to which the Top-up tax information return relates.
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 that is the subject of the GloBE Information Return due under section 2;
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 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. “Constituent Entity”, “MNE Group” and “Ultimate Parent Entity” shall be construed in accordance with the OECD Pillar Two Model Rules or the equivalent thereof in any applicable Pillar Two Rules.