KPMG report: Country-by-country reporting; notification requirements per country (updated)
Overview of the CbC notification requirements for all countries that have implemented final CbC reporting legislation
Overview of the CbC notification requirements
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 notification requirements for all countries that have (currently) implemented final CbC reporting legislation as from 2016, 2017, 2018, 2019, 2020, and 2021.
Read the KPMG CbC reporting notification overview* [PDF 530 KB] (25 pages and last updated 11 May 2021)
*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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