Orbitax subscribers can now easily follow the latest COVID-19-related tax measures being implemented worldwide. New to Orbitax? Create a free account to access your dashboard and latest tax news.
News Share

The Tax Hub

Daily Tax Newsletter

Untd A Emirates

Responsive image

UAE Publishes CbC Reporting Guidance on Preparation and Submission of Filings

United Arab Emirates Ministry of Finance has updated its Country-by-Country (CbC) Reporting webpage with the publication of new guidance on the preparation and submission of CbC filings. This includes that CbC reports and CbC notifications should be submitted on the new CbCR portal The login details to the portal can be obtained by the applicable MNE Groups after following an enrolment process. Once the enrollment process is complete, the authorized users may log in and submit the required filings.

With respect to CbC notifications, it is noted that notifications submitted on the existing notification system will need to be resubmitted on the new CbCR portal. However, based on the updated UAE CbC reporting legislation, the notification needs to be submitted only by the ultimate parent entity (UPE) of UAE headquartered MNE Groups. In view of this, the notification on the new portal includes only the information about the UPE and not about the other constituent entities of the MNE Group in the UAE. It is also noted that the due date for filing the notification is on or before the last day of the fiscal year. Hence, in addition to the re-submission of the previous year notification submitted on the existing notification system, annual notification for the current year should also be submitted.

Once the notification is submitted, the CbC Report can be filed. The filing should be in an 'XML' format compliant with the OECD XML Schema 2.0. Further information on the OECD XML Schema 2.0 (user guide and template schema file) can be obtained from the OECD website Once the CbC report is filed, the UAE Ministry of Finance will share the CbC reports through the Common Transmission System with the corresponding competent authorities of jurisdictions with which UAE has CbC exchange relationships.

Further to the new guidance document, a video guide on using the new CbC reporting portal is also provided on the CbC Reporting webpage.

Powerful Tax Tools


FX Rates

Global FX Rates including Tax Year Average FX Rates and Spot Rates for all Reporting Currencies.


Corporate Tax Rates

Corporate tax rates, surtaxes, and effective tax rates for the current year, as well as historical rates and approved future rates.


Country Analysis

Detailed tax guidance for companies doing business in over 100 countries, including summaries and snapshots of key tax facts and issues.


Cross Border Tax Calculator

Calculate total tax costs and benefits of a cross border transaction including withholding tax, participation exemption and foreign tax credit rules.


Cross Border Tax Rates

Provides Domestic, treaty and EU cross border tax rates for over 5,000 country combinations for 9 different payment streams.



Complete overview of the OECD BEPS Project, including daily BEPS news, country adoption of BEPS measures, and an overview of the 15 BEPS Actions.


Tax Calendar

Customizable calendar tool that tracks corporate income tax, value added tax and transfer pricing obligations by country or entity.


Tax Forms

English translations of key tax forms for over 80 countries, including tax return forms, treaty benefit forms, withholding tax forms, and more.


Worldwide Tax Treaties

Repository including thousands of tax treaties (in English), OECD, UN and US Models, relevant EU Directives, Technical Explanations, and more.


Worldwide Tax Planner

Calculates the worldwide tax cost of what-if scenarios based on legal entity structure, taxable income, and cross border transactions.


Certified Rates Report

Customizable Certified Rates Report providing updated corporate and withholding tax rates at the end of each month for over 100 countries.


Withholding Tax Minimizer

Enables quick calculation of tax costs and benefits of cross border transactions considering all possible transaction combinations and optimal routes.


VAT Rates

Provides value added tax (VAT) rates, goods and services tax (GST) rates and other indirect tax rates for over 100 countries.


NOL Calculator

Country specific calculator to determine how net operating losses can be utilized in carryback and carryforward years.


Transfer Pricing Calculator

Calculates TP ratios under various TP methods and calculates the difference between target ratios and actual ratios.


Individual Income Tax Rates

Individual tax rates for over 100 countries.

Play of the Day

Translate Documents

English translations of key tax forms for over 80 countries, including tax return forms, treaty benefit forms, withholding tax forms, and more.

We’re here to help

We’re here to answer any questions you have about the Orbitax products and services.

Send us a message

Who’s behind Orbitax?

We’re committed to providing high value, low cost tax research and management solutions.

Learn More