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International taxation · Regulatory layer

CbCR report content and data-preparation guide

This thematic record of the official guide covers CbC report content, data sources, currency, period and permitted use for BEPS risk assessment. Filing procedure is addressed in a linked record based on the same source.

Material typeOfficial tax guidance
Legal branchInternational taxation
Legal layerRegulatory layer
Source languageTax Authority publication; the source language depends on the document version
Review dateSeptember 13, 2026

01

Document overview

This thematic record of the official guide covers CbC report content, data sources, currency, period and permitted use for BEPS risk assessment. Filing procedure is addressed in a linked record based on the same source.

02

Scope and exclusions

Applies to

Applies to in-scope multinational groups and their Omani parent or constituent entities.

Limitations and exclusions

CbCR does not replace a master file, local file, tax return or full transfer-pricing analysis; thresholds, deadlines and exchange jurisdictions must be checked for the reporting period.

04

Official source

Oman Tax Authority · CbCR Guidelines · Oman Tax Authority

September 13, 2026

Open official source ↗

This editorial overview explains the instrument's subject and scope but does not replace the authoritative Arabic text or the current consolidated version.

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