Retaining Country by Country (CbC) Report Records
For how many years the entity which files the CbC Report in the UAE should maintain the records?
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Mehreen12/11/2019 16:11:20
The effective records should be kept by a CbC Reporting Entity for 5 years following the date on which the CbC Report is submitted to the MoF. The records may be kept electronically, provided that the records are retained in a readable electronic format and in accordance with UAE laws and regulations relating to the retention of electronic records.
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