Country-by-country reporting; overview of notification requirements per country
KPMG report: Country-by-country reporting
Under the OECD model legislation for country-by-country (CbC) reporting, group entities must file a notification about the reporting entity before the end of the reporting fiscal year.
The KPMG member firm in the Netherlands has prepared a report providing an overview of the CbC reporting notification requirements for all countries that have (currently) implemented final CbC reporting legislation as from 2016, 2017, 2018, 2019, and 2020.
Read the KPMG CbC reporting notification overview* [PDF 714 KB] (24 pages and last updated 15 December 2020)
*Note this overview is subject to change as and when countries implement final CbC reporting legislation or, for example, if a country decides to grant an extension.
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