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Country-by-country reporting
Content date: 2026-08-24
Country-by-country reporting
Groups whose ultimate parent consolidates revenue of HK$6.8 billion or more (about €750 million) must file a CbC report within 12 months of the group year-end; Hong Kong entities also owe a notification identifying the reporting entity.
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The content of this page is general professional information and does not constitute tax, legal or investment advice. For specific cases, please consult a Hong Kong practising accountant or tax adviser, or refer to official publications of the IRD / SFC / HKMA / CR.