Country-by-Country Reporting: overview of notification requirements per country

December 9, 2019
Network around the world

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. Meijburg & Co has prepared an overview of the CbCR notification requirements for all countries that have (currently) implemented final CbCR legislation as of 2016, 2017, 2018 and 2019. 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.

© 2020 Meijburg & Co, Tax & Legal, is a partnership of private limited companies, is registered in the Trade Register under number 53753348
and is affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.