Q : While providing the details of employees in CbCR, should non-resident employees / seconded employees also be reported?


Kunj Vaidya (Partner and Leader, Transfer Pricing, PwC India)

The requirement under CbCR is to disclose all employees (not only KMPs), irrespective of their residential status. However, employees of overseas units/ branches, which are treated as permanent establishment of an entity in overseas jurisdiction should be excluded while reporting the employees of the constituent entity.

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