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Country-by-country (CbC) reporting requirements have been published by the OECD as part of an agreed international tax reform package addressing base erosion and profit shifting. These requirements apply to corporate groups headquartered in New Zealand with annual consolidated group revenue of over EUR 750 million (approximately NZ$1.3 billion).

Around 20 New Zealand-headquartered corporate groups are affected.

Impacted groups are required to report aggregate information for each jurisdiction in which they operate. To see the list, visit the CbC page covering this topic in our 'Exchange of information' section.

Country-by-country reporting requirements (Exchange of information)