Gibraltar
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
Local filing required: Yes, for reporting fiscal years commencing on or after 1 January 2017
The domestic legal and administrative framework
Gibraltar confirms that its rules have not changed and continue to be applied effectively. Gibraltar continues to meet all terms of reference.
The exchange of information framework
Gibraltar made some exchanges of CbC reports after the deadline. This was caused by a technical problem which has since been resolved and so no recommendation is required.
Gibraltar confirms that its rules have not changed and continue to be applied effectively. Gibraltar continues to meet all terms of reference.