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. Our overview shows CbCR notification requirements for all countries that implemented final CbCR legislation as of 2016, 2017 and 2018. 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.
The overview can be downloaded here.
© 2020 KPMG Acor Tax, a Danish limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.