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Updated weekly, this summary report in table format offers a snapshot of implementation of country-by-country (CbC) reporting and Master file / Local file documentation requirements around the world.
Updates on 11 February 2019 include...
Kazakhstan: Country-by-country (CbC) report filing requirements, surrogacy, language, and penalty provisions have been updated, and the forms and rules for the Master file and Local file have been approved.
Uruguay: The tax authorities confirmed the filing and notification deadlines for CbC reporting.