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. Meijburg & Co has prepared an overview of the CbCR notification requirements for all countries that have (currently) implemented final CbCR legislation as of 2016, 2017, 2018 and 2019. 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.

Click here to download the overview in pdf format