Insights

Country-by-Country Reporting (CbCR) notification deadlines by country

BEPS Action 13

This matrix shows Country-by-Country reporting notification deadlines in key jurisdictions.

Some multinationals with calendar year ends face first notification deadlines of 31 December 2016 in jurisdictions that adopted without change, the final OECD model legislation on Country-by-Country Reporting. Article 3 Notification in Action 13 sets the deadline as the last day of the reporting fiscal year of the multinational group and, unless amended locally on adoption, the rules start from 1 January 2016. This matrix shows Country-by-Country reporting notification deadlines in key jurisdictions.

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