14 May 2018 Russia approves format for Country-by-Country Reports and Notifications In the beginning of May 2018, Russia's Federal Tax Services (FTS) issued Orders establishing the format for Country-by-Country (CbC) Reports and related Notifications for multinational groups (CbCR Notification or Notification), as well as instructions for completing and filing these forms electronically. The Orders set forth: (i) requirements relating to completion of the XML forms of the CbC report and CbCR Notification; (ii) the information contained in the CbC report and Notification; and (iii) instructions on completion of these elements. Document ID: 2018-1005 |