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Technical Issues Give Rise To CbCR Deadline Extensions
Despite the vast majority of multinationals being ready to file their location-by-location reports by the end of the year, several countries chose to defer the filing deadline for a variety of reasons, including difficulties with the XML format. In more than 40 countries, multinationals with income greater than around €750 million ($904.5 million) had to file a location-by-location report (CbCR) at the end of December 2017.
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