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

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 updated the overview of the CbCR notification requirements for all countries that have (currently) implemented final CbCR legislation as from 2016, 2017, 2018, 2019, 2020, 2021, 2022 and 2023. 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.