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June 26, 2026

Guidelines on the Country by Country Reporting (CbCR)

Sultanate of Oman Tax Authority

March 2022

Contents

1. General Information

2. Purpose

3. CbCR Filing Obligations

4. Uses of Information Provided on a CbCR Report

5. General CbCR Report Guidance

  1. 5.1. Data Source

  2. 5.2. Currency

  3. 5.3. Year of Data to be Included in the CbCR

6. Specific Guidance on Preparation of CbCR Report

  1. 6.1. Clarifications for Data Fields in Table 1 of the CbCR Report

  2. 6.2. Clarifications for Data Fields in Table 2 of the CbCR Report

  3. 6.3. Clarifications for Data Fields in Table 3 of the CbCR Report

7. Submission of CbC Reports

  1. 7.1. Enrollment on the Portal

  2. 7.2. CbCR Notifications

  3. 7.3. Submission of CbCR Filings

  4. 7.4. Change in User

  5. 7.5. Change in Entity Information

8. Resources for Further Information

Appendix A - Template of Authorization Letter Required for Enrollment

Appendix B - Template of Authorization Letter Required for Change in User

General Information

Country-by-Country Reporting (CbCR) is part of the OECD's Base Erosion and Profit Shifting (BEPS) Action Plan 13, an initiative led by the Organization for Economic Co-operation and Development (OECD) and the Group of Twenty (G20) industrialized nations.

BEPS Action 13 requires large Multinational Entities (MNE Groups) to report key information on their activities and income annually and for each tax jurisdiction in which they do business. The objective of the CbC Report is to provide tax administrations with a high-level overview of the operations and tax risk profile of the largest MNEs. CbC Report provides local tax authorities visibility to a breakdown of the Multinational Group's global revenue, profit before tax, tax paid and accrued, employment, capital, retained earnings, tangible assets and some other indicators of economic activities for each jurisdiction in which the MNE operates.

Sultanate of Oman is a member of the Inclusive Framework, a group of jurisdictions, committed to the implementation of the minimum standard of the BEPS related measures. Consequently, Sultanate of Oman signed the Multilateral Competent Authority Agreement on Country-by-Country Reporting (CbC MCAA) in July 2020 and has produced the Chairman's Decision 79/2020 on Rules for Country-by-Country Reporting.

Purpose

The purpose of CbCR is to eliminate any gap in information between the taxpayers and tax administrations with regards to information on where the economic value is generated within the MNE Group and whether it matches where profits are allocated and taxes are paid on a global level.