The Bermudian Ministry of Finance Aug. 10 posted the 2022 guide on the automatic exchange of country-by-country (CbC) reporting by multinational entities (MNEs). The guidance includes: 1) the law requiring taxable entities in Bermuda to submit CbC reports; 2) the relevant authorities in Bermuda responsible for monitoring the CbC filing reports; 3) the method of reporting Cbc reports through an electronic portal; 4) the entities in Bermuda that are required to file CbC reports; and 5) the thresholds for multinational corporations to be excluded from reporting. [Bermuda, Ministry of Finance, 08/10/22]
Reference:
View CbC Guidance 2022.
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