Termenul "Grup MNE exclus" înseamnă un grup căruia nu i se cere să completeze un raport CbC datorită faptului că veniturile anuale consolidate ale grupului din anul fiscal imediat precedent anului fiscal de raportare, astfel cum se reflectă în situaţiile financiare consolidate ale grupului pentru respectivul an fiscal precedent, se află sub pragul definit prin legislaţia naţională de către jurisdicţie şi este corespunzător Raportului 2015, aşa cum ar putea fi acesta modificat ca urmare a revizuirii 2020 preconizate.
Regula de calcul a pragului anual consolidat al veniturilor grupului de întreprinderi multinaționale se aplică în conformitate cu ghidurile OCDE privind impactul fluctuațiilor valutare asupra pragului de depunere de 750 milioane EUR pentru un grup multinațional a cărui entitate-mamă finală este situată într-o altă jurisdicție decât România.
Short description:"Excluded MNE Group" for the Country-by-Country Report (CbC) – form R404
Question: How is calculated the consolidated annual income threshold of the excluded multinational enterprise group?
Response: The term "Excluded MNE Group" means a group that is not required to complete a CbC report due to the fact that the consolidated annual income of the group from the fiscal year immediately preceding the reporting fiscal year, as reflected in the consolidated financial statements of the group for that year previous fiscal year, is below the threshold defined by the national legislation by the jurisdiction and corresponds to the 2015 Report, as it could be modified as a result of the expected 2020 revision.
The rule for calculating the annual consolidated MNE group income threshold is applied in accordance with the OECD guidelines on the impact of currency fluctuations on agreed EUR 750 million filing threshold for a MNE group whose ultimate parent entity is located in a jurisdiction other than Romania.
Legal basis
- Law 207/2015 on the Fiscal Procedure Code, as later amended and supplemented, art. 291^3, ANNEX 3 REPORTING RULES for multinational enterprise groups, SECTION I - Definitions of terms point 4;
- Government Decision no. 387/2018 for the approval of the Multilateral Agreement of the competent authorities regarding the exchange of reports for each individual country, signed in Bucharest on December 19, 2017, SECTION 1, letter e;
- Order of the president of N.A.F.A. no. 3049/2017 regarding the approval of the model and content of the "Report for each individual country" form as later amended and supplemented.