Under the OECD model legislation on Country-by-Country Reporting (CbCR), group entities must file a notification about the reporting entity before the end of the reporting fiscal year. For multinational groups with a reporting fiscal year that is the same as a calendar year, this means that the notification must be filed before December 31, 2016 in those countries which have implemented the model legislation unchanged and that have not granted an extension for the notification for the 2016 reporting fiscal year. Meijburg & Co has prepared an overview of the CbCR notification requirements for all countries that implemented final CbCR legislation as of 2016. Please note that this overview is subject to change as and when countries implement final CbCR legislation or, for example, should they decide to grant an extension.

Click here to download the overview in pdf format