{"id":6890,"date":"2023-10-06T15:41:23","date_gmt":"2023-10-06T13:41:23","guid":{"rendered":"https:\/\/www.altertax-avocats.com\/multinationals-new-income-tax-rules-in-2024\/"},"modified":"2024-07-30T15:28:31","modified_gmt":"2024-07-30T13:28:31","slug":"multinationals-new-income-tax-rules-in-2024","status":"publish","type":"post","link":"https:\/\/www.altertax-avocats.com\/en\/multinationals-new-income-tax-rules-in-2024\/","title":{"rendered":"Multinationals: New Income Tax Rules in 2024"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.18.0″ _module_preset=”default” collapsed=”off” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_row use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.18.0″ _module_preset=”default” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”4_4″ _builder_version=”4.18.0″ _module_preset=”default” custom_padding=”|40px|||false|false” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” text_font=”Quicksand||||||||” text_text_color=”#11677A” link_text_color=”#666666″ global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

From June 22, 2024, multinationals will be subject to new income tax reporting requirements. Transposing European Directive 2021\/2101 on public CbCR, Order no. 2023-483 introduces these major changes. This article, originally published in Be a Boss Magazine<\/a>, guides you through the new rules.<\/strong><\/p>\n

[\/et_pb_text][et_pb_divider show_divider=”off” _builder_version=”4.18.0″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_divider][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” header_font_size=”33px” header_2_font=”|600|||||||” header_2_text_color=”#11677A” header_2_font_size=”30px” custom_margin=”10px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

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What is Public CbCR and how does it affect Multinationals?<\/strong><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

[\/et_pb_text][et_pb_divider color=”rgba(17,154,178,0.59)” divider_weight=”2px” admin_label=”S\u00e9parateur” _builder_version=”4.18.0″ _module_preset=”default” width=”33%” module_alignment=”left” custom_margin=”5px||||false|false” custom_padding=”0px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_divider][et_pb_text admin_label=”Texte” _builder_version=”4.18.0″ _module_preset=”default” text_font=”Quicksand||||||||” link_text_color=”#666666″ global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

Public CbCR, or Country by Country Reporting, is a new reporting obligation that will require multinationals to publish a report on profits and taxes paid in each country where they operate.<\/p>\n

[\/et_pb_text][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” header_font_size=”33px” header_2_font=”|600|||||||” header_2_text_color=”#11677A” header_2_font_size=”30px” custom_margin=”10px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

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Who is affected by these new Reporting Obligations?<\/strong><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

[\/et_pb_text][et_pb_divider color=”rgba(17,154,178,0.59)” divider_weight=”2px” admin_label=”S\u00e9parateur” _builder_version=”4.18.0″ _module_preset=”default” width=”33%” module_alignment=”left” custom_margin=”5px||||false|false” custom_padding=”0px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_divider][et_pb_text admin_label=”Texte” _builder_version=”4.18.0″ _module_preset=”default” text_font=”Quicksand||||||||” link_text_color=”#666666″ global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

Business leaders, CFOs, accountants and bookkeepers need to prepare for these changes. Multinational companies will be particularly affected, and will have to adjust their accounting and tax practices.<\/p>\n

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From June 22, 2024, multinationals will be subject to new income tax reporting requirements. Transposing European Directive 2021\/2101 on public CbCR, Order no. 2023-483 introduces these major changes.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[345],"tags":[],"class_list":["post-6890","post","type-post","status-publish","format-standard","hentry","category-taxes"],"yoast_head":"\nImp\u00f4t sur les Profits et CbCR Public | AlterTax Avocats | Avocat fiscaliste<\/title>\n<meta name=\"description\" content=\"Find out about the new corporate income tax and public CbCR reporting obligations for multinationals. 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