Jersey
Overview of CbC reporting requirements
First reporting fiscal year: Commencing on or after 1 January 2016
Consolidated group revenue threshold: EUR 750 million
Filing deadline: 12 months following the end of the reporting fiscal year
The domestic legal and administrative framework
Jersey confirms that its rules have not changed and continue to be applied effectively. Jersey continues to meet all terms of reference.
The exchange of information framework
Jersey made some exchanges of CbC reports after the deadline due to technical issues around the change to XML Schema v2. These issues have been resolved, and so no recommendation is required.
Jersey confirms that its rules have not changed and continue to be applied effectively. Jersey continues to meet all terms of reference.