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18 Nov 2021 International Tax

December balancers: CbC reporting lodgment deferral

A lodgment deferral is available for Country-by-Country (CbC) reporting entities that are December balancers and have CBC reporting obligation due by 31 December 2021.

More information can be found here.

Multilateral Instrument

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, also known as the Multilateral Instrument (MLI), is a multilateral treaty that enables jurisdictions to swiftly modify the operation of their tax treaties to implement measures designed to better address multinational tax avoidance and more effectively resolve tax disputes.

These measures were developed as part of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project.

More information on when the MLI takes effect in Australia, how it works, its main features and its impact can be found here.

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