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Country-by-country reporting: Timeline of notification requirements per country

Timeline of CbC notification requirements per country

Under the OECD model legislation on country-by-country (CbC) reporting, group entities must file a notification about the reporting entity before the end of the reporting fiscal year.


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Johnny Bogebjerg

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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 31 December 2016 in those countries that have implemented the model legislation unchanged and that have not granted an extension for the notification for the 2016 reporting fiscal year. 


Read an August 2017 report [PDF 623 KB], prepared by the KPMG member firm in the Netherlands, that provides a timeline and an overview* of the CbC reporting notification requirements for all countries that have implemented final CbC reporting legislation as of 2016. 

*This overview is subject to change if and when countries implement final CbC reporting legislation or, for example, if the countries decide to grant an extension.

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