Most UAE businesses will never file a Country-by-Country Report, it only applies to the very largest multinational groups. If your group's UAE-headquartered parent company controls subsidiaries or branches in more than one country, and the group's total revenue is AED 3.15 billion or more, Country-by-Country Reporting (CbCR) is a separate, mandatory obligation under Cabinet Resolution No. 44 of 2020, with its own deadlines and steep penalties (up to AED 1,000,000+ for missed filings).
This covers who must file, the two separate deadlines (Notification vs. the full CbC Report), what data goes into the report, and how CbCR differs from the Transfer Pricing Master File/Local File regime under UAE Corporate Tax.
Full guide: https://qasproglobal.com/uae-corporate-tax-country-by-country-reporting-cbcr-2026/
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