This paper covers:
- Discuss why it's critical for every taxpayer to know whether they are a SGE
- Examine the revised definition of SGE and how it may impact your business
- Introduce the concept of Country-by-Country reporting entity (CBCrE)
- Work through SGE and CBCrE case studies; and
- Look in detail at what it means to be an SGE and CBCrE and how that is likely to change a taxpayer's compliance cycle.