Country By Country Reporting in UAE is an international tax transparency initiative that requires multinational enterprises (MNEs) to provide detailed information about their global operations and financial activities. The United Arab Emirates (UAE) has adopted CbCR as part of its commitment to combat tax avoidance and promote tax transparency. CbCR is a reporting standard developed by the Organisation for Economic Co-operation and Development (OECD) as part of its Base Erosion and Profit Shifting (BEPS) project.

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