#1. The consolidated revenue of a multinational enterprise group has to exceed which amount in order to trigger an obligation to file a CbC report ?
#2. Member States shall request that any Constituent Entity of an MNE Group that is resident for tax purposes in that Member State notifies the Member State whether it is the Ultimate Parent Entity or the Surrogate Parent Entity or the Constituent Entity designated under point 1. What is the deadline for this notification ?
#3. By when does the Country by Country Report has to be filed ?
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