KPMG report: Country-by-country reporting, notification requirements per country

Notification requirements for country-by-country reporting

Notification requirements for 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 from 2016, 2017, 2018, 2019, 2020, and 2021.

Read the KPMG CbC reporting notification overview* [PDF 751 KB] (26 pages and last updated 4 October 2021)

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

 

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