Country-by-Country Reporting - Notifications - Meijburg
[Pages:26]Country-by-Country Reporting Notifications
Last updated: October 4, 2021
Notifications
OECD Model Rule, Article 3. Notifications. Where a Constituent Entity of an MNE Group that is . . . not the Ultimate Parent Entity nor the Surrogate Parent Entity, it shall notify the [Country Tax Administration] of the identity and tax residence of the Reporting Entity, no later than [the last day of the Reporting Fiscal Year of
such MNE Group].
Information generally required in notification forms regarding local constituent entities on behalf of which a Country-by-Country report ("CbCR") has been or will be filed:
o
(i) name of the reporting entity;
o
(ii) address;
o
(iii) tax identification number; and
o
(iv) fiscal year covered.
Please note that this document intends to reflect only the countries of which the implementation status is considered to be final. Information based on draft legislation has not been included in this overview. Updates, as compared to the previous version, have
been marked in blue.
In this overview, we included the deadlines with regard to FY16, FY17, FY18, FY19, FY20 and FY21 in 2016, 2017, 2018, 2019, 2020, 2021, 2022 and 2023.
? 2021 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348 and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved..
2
Timeline of Notification Deadlines with regard to FY21[1]
March 31, 2022:
? Argentina
? Costa Rica
? Federation of Bosnia May 31, 2022:
and Herzegovina ? Chile
? Hong Kong
? China
January 31, 2022?: Poland
? Germany[5]
? Iceland
? Republic of Srpska ? Portugal
? Slovenia
? Taiwan
? Switzerland
September 30, 2022:
? Gibraltar
? Italy
? Malta
? Pakistan
July 31, 2022: ? Brazil
? Peru ? Singapore
October 31, 2022:
September 1, 2022:
? India
? Kazakhstan
January 1, 2023: ? Isle of Man
2021
2022
2023
December 31, 2021:
? Aruba ? Austria ? Bahamas ? Bahrain ? Bermuda ? Bulgaria ? Curacao ? Cyprus ? Denmark ? Egypt ? Finland ? Georgia ? Greece ? Hungary ? Ireland ? Japan ? Jersey ? Latvia ? Liechtenstein ? Lithuania
February 10, 2022: ? Mongolia
? Luxembourg ? Malaysia ? Maldives ? Monaco ? Netherlands ? Nigeria ? Oman ? Papua New Guinea ? Qatar ? Romania[2] ? Seychelles ? Spain ? Sri Lanka ? Sweden ? United Arab Emirates ? United Kingdom ? Uruguay ? Vietnam ? Zambia
April 30, 2022: ? France[3] ? Gabon ? Jordan ? Norway[4] ? Saudi Arabia
July 30, 2022: ? Andorra
September 7, 2022: ? Colombia[7]
February 28, 2023: ? Argentina[9]
June 30, 2022: ? Azerbaijan ? Estonia ? Guernsey[6] ? South Korea ? Turkey
August 31, 2022:
? Russia
October 1, 2022:
? Ukraine
December 31, 2022: ? Australia ? Indonesia ? Mauritius ? Mexico ? South Africa ? United Kingdom[8]
[1] All notification due dates are based on fiscal years that are equal to the calendar year. The CbCR notifications should only be filed once in Anguilla, Belgium, British Virgin Islands, the Cayman Islands, Croatia, Czech Republic, Panama and Slovakia. In case of any amendments, a new notification should be filed. Please refer to subsequent slides for the specific CbCR notification deadlines. [2] Please refer to subsequent slides for the Romanian-specific CbCR notification deadlines. [3] Please refer to subsequent slides for a France-specific alternative CIT return deadline, applicable for filing the CbCR notification. [4] Please refer to subsequent slides for the Norwegian-specific CbCR notification deadlines. [5] Please refer to subsequent slides for the German-specific CbCR notification deadlines. [6] Please refer to subsequent slides for the Guernsey-specific CbCR notification deadlines. [7] Please refer to subsequent slides for the Colombian-specific CbCR notification deadlines. [8] This notification deadline refers to the "second notification". Please refer to subsequent slides for the UK-specific CbCR notification deadlines. [9] This notification deadline refers to the "second notification". Please refer to subsequent slides for the Argentine-specific CbCR notification deadlines.
* The following countries have (currently) no notification requirement (please also refer to subsequent slides for further detail):
?
Canada
?
Ivory Coast
?
Morocco
?
New Zealand
?
Senegal
?
Serbia
?
Tunisia
?
United States
? 2021 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348 and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved..
3
Timeline of Notification Deadlines with regard to FY20[1]
March 31, 2021:
? Argentina
? Costa Rica
? Federation of Bosnia
and Herzegovina May 31, 2021:
? Hong Kong
? Chile
? Poland
? China
January 31, 2021? : Republic of Srpska ? Germany[5]
? Iceland
? Slovenia
? Portugal
? Cyprus
? Switzerland
? Taiwan
September 30, 2021:
? Gibraltar
? Italy
? Malta
? Pakistan
July 31, 2021: ? Brazil
? Peru ? Singapore
October 31, 2021:
September 1, 2021:
? India
? Kazakhstan
January 1, 2022: ? Isle of Man
2020
December 31, 2020:
? Aruba ? Austria ? Bahamas ? Bermuda ? Bulgaria ? Curacao ? Denmark ? Egypt ? Finland ? Georgia ? Greece ? Hungary ? Ireland ? Japan ? Jersey ? Latvia ? Liechtenstein ? Lithuania
2021
February 10, 2021: ? Mongolia
? Luxembourg ? Malaysia ? Monaco ? Netherlands ? Nigeria ? Papua New Guinea ? Qatar ? Romania[2] ? Seychelles ? Spain ? Sweden ? United Arab Emirates ? United Kingdom ? Uruguay ? Vietnam
April 30, 2021: ? France[3] ? Gabon ? Norway[4] ? Oman ? Saudi Arabia
July 30, 2021: ? Andorra
September 7, 2021: ? Colombia[7]
August 31, 2021: ? Russia
June 30, 2021: ? Azerbaijan ? Estonia ? Guernsey[6] ? South Korea ? Turkey
2022
February 28, 2022: ? Argentina[9]
December 31, 2021: ? Australia ? Indonesia ? Mauritius ? Mexico ? South Africa ? United Kingdom[8]
[1] All notification due dates are based on fiscal years that are equal to the calendar year. The CbCR notifications should only be filed once in Anguilla, Belgium, British Virgin Islands, the Cayman Islands, Croatia, Czech Republic, Panama and Slovakia. In case of any amendments, a new notification should be filed. Please refer to subsequent slides for the specific CbCR notification deadlines. [2] Please refer to subsequent slides for the Romanian-specific CbCR notification deadlines. [3] Please refer to subsequent slides for a France-specific alternative CIT return deadline, applicable for filing the CbCR notification. [4] Please refer to subsequent slides for the Norwegian-specific CbCR notification deadlines. [5] Please refer to subsequent slides for the German-specific CbCR notification deadlines. [6] Please refer to subsequent slides for the Guernsey-specific CbCR notification deadlines. [7] Please refer to subsequent slides for the Colombian-specific CbCR notification deadlines. [8] This notification deadline refers to the "second notification". Please refer to subsequent slides for the UK-specific CbCR notification deadlines. [9] This notification deadline refers to the "second notification". Please refer to subsequent slides for the Argentine-specific CbCR notification deadlines.
* The following countries have (currently) no notification requirement (please also refer to subsequent slides for further detail):
?
Canada
?
Ivory Coast
?
New Zealand
?
Senegal
?
Serbia
?
Tunisia
?
United States
? 2021 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348 and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved..
4
Timeline of Notification Deadlines with regard to FY19[1]
March 31, 2020:
? Argentina
January 3, 2020:
? Aruba
? Cyprus
? Costa Rica
May 31, 2020:
? Federation of Bosnia ? Chile
and Herzegovina ? China
January 31, ? Iceland
202??0: ?
Poland Republic of Srpska Seychelles
? ? ?
Germany[4] Portugal Slovenia July 7, 2020:
? Taiwan ? Colombia[6]
September 30, 2020: ? Brazil ? Gibraltar ? Italy ? Malta ? Pakistan ? Singapore
September 1, 2020: ? Kazakhstan
October 31, 2020: ? India
January 29, 2021: ? Peru
January 1, 2020: ? Isle of Man
February 28, 2021: ? Guernsey
2019
2020
2021
December 31, 2019:
? Anguilla ? Austria ? Bahamas ? Bermuda ? Bulgaria ? Curacao ? Denmark ? Egypt ? Finland ? Greece ? Hungary ? Ireland ? Japan ? Jersey ? Latvia ? Liechtenstein
? Lithuania
April 29, 2020: ? Saudi Arabia
June 1, 2020: ? Hong Kong
July 30, 2020: ? Andorra
? Luxembourg
? Malaysia
April 30, 2020:
? Monaco
? Gabon
August 31, 2020:
? Netherlands
? Norway[3]
? Russia
? Nigeria
? Papua New Guinea
? Qatar ? Romania[2] ? Spain ? Sweden
March 30, 2020: ? Switzerland
June 30, 2020: ? Estonia ? France[5] ? South Korea
? United Arab Emirates
? United Kingdom
? Uruguay
? Vietnam
October 30, 2020: ? Turkey
February 26, 2021: ? Argentina[8]
December 31, 2020: ? Australia ? Indonesia ? Mauritius ? Mexico ? South Africa ? United Kingdom[7]
[1] All notification due dates are based on fiscal years that are equal to the calendar year. The CbCR notifications should only be filed once in Belgium, British Virgin Islands, the Cayman Islands, Croatia, Czech Republic, Panama and Slovakia. In case of any amendments, a new notification should be filed. Please refer to subsequent slides for the specific CbCR notification deadlines. [2] Please refer to subsequent slides for the Romanian-specific CbCR notification deadlines. [3] Please refer to subsequent slides for the Norwegian-specific CbCR notification deadlines. [4] Please refer to subsequent slides for the German-specific CbCR notification deadlines. [5] Please refer to subsequent slides for a France-specific alternative CIT return deadline, applicable for filing the CbCR notification. [6] Please refer to subsequent slides for the Colombian-specific CbCR notification deadlines. [7] This notification deadline refers to the "second notification". Please refer to subsequent slides for the UK-specific CbCR notification deadlines. [8] This notification deadline refers to the "second notification". Please refer to subsequent slides for the Argentine-specific CbCR notification deadlines.
* The following countries have (currently) no notification requirement (please also refer to subsequent slides for further detail):
?
Canada
?
Ivory Coast
?
New Zealand
?
Senegal
?
United States
? 2021 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348 and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved..
5
Timeline of Notification Deadlines with regard to FY18[1]
March 31, 2019:
September 30, 2019:
January 4, 2019: ? Japan
? ?
Federation of Bosnia and Herzegovina Republic of Srpska
? Slovenia
May 31, 2019:
? Egypt ? Gibraltar ? Italy ? Malta
? Switzerland ? Uruguay
? Bahamas ? Chile
July 31, 2019: ? Brazil
? Pakistan ? Singapore
January 31, 2019:
? China
October 31, 2019:
? Iceland
? Germany[5]
? India
February 28, 2019:
? Portugal July 9, 2019: September 1, 2019:
? Belgium
? Taiwan ? Colombia[7] ? Kazakhstan
January 1, 2020: ? Isle of Man
February 15, 2020: ? Panama
2018
2019
2020
December 31, 2018:
? Austria
?
? Bermuda
?
? Bulgaria
?
? Curacao
?
? Cyprus
?
? Denmark
?
? Finland
?
? Greece
?
? Hungary
?
? Ireland
?
? Jersey
?
? Latvia
?
? Liechtenstein ?
Lithuania Luxembourg
March 29, 2019: ? Argentina ? Costa Rica
May 15, 2019: ? Hong Kong
July 30, 2019: ? Andorra
Malaysia
April 30, 2019:
Monaco
? British Virgin
August 31, 2019:
Netherlands
Islands
? Russia
Nigeria
? France[3]
Papua New Guinea
? Gabon
Poland Romania[2] Spain Sweden United Kingdom
? Norway[4] ? Saudi Arabia
June 30, 2019: ? Estonia ? Guernsey[6] ? South Korea
Vietnam
February 28, 2020: ? Argentina[9]
December 31, 2019: ? Australia ? Indonesia ? Mexico ? Qatar ? South Africa ? United Kingdom[8]
2021
January 29, 2021: ? Peru
[1] All notification due dates are based on fiscal years that are equal to the calendar year. The CbCR notifications should only be filed once in the Cayman Islands, Croatia, Czech Republic and Slovakia. In case of any amendments, a new notification should be filed. Please refer to subsequent slides for the specific CbCR notification deadlines. [2] Please refer to subsequent slides for the Romanian-specific CbCR notification deadlines. [3] Please refer to subsequent slides for a France-specific alternative CIT return deadline, applicable for filing the CbCR notification. [4] Please refer to subsequent slides for the Norwegian-specific CbCR notification deadlines. [5] Please refer to subsequent slides for the German-specific CbCR notification deadlines. [6] Please refer to subsequent slides for the Guernsey-specific CbCR notification deadlines. [7] Please refer to subsequent slides for the Colombian-specific CbCR notification deadlines. [8] This notification deadline refers to the "second notification". Please refer to subsequent slides for the UK-specific CbCR notification deadlines. [9] This notification deadline refers to the "second notification". Please refer to subsequent slides for the Argentine-specific CbCR notification deadlines.
* The following countries have (currently) no notification requirement (please also refer to subsequent slides for further detail):
?
Canada
?
Ivory Coast
?
New Zealand
?
Senegal
?
United States
? 2021 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348 and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved..
6
Timeline of Notification Deadlines with regard to FY17[1]
2017
January 15, 2018: ? Cyprus
March 31, 2018: ? Belgium ? Republic of
Srpska ? Slovenia
January 31, 2018: ? Iceland
May 2, 2018: ? Argentina
2018
July 31, 2018:
September 30, 2018:
? Brazil
? Gibraltar
? Italy
? Malta
? Pakistan
? Singapore
October 31, 2018:
August 31, 2018:
? India
? Russia
January 1, 2019: ? Isle of Man
March 31, 2019: ? Uruguay
2019
December 31, 2017:
? Austria
?
? Bermuda
?
? Bulgaria
?
? Denmark
?
? Finland
?
? Greece
?
? Hungary
?
? Ireland
?
? Japan
?
? Jersey
?
? Latvia
?
? Liechtenstein
March 30, 2018: ? Costa Rica
May 31, 2018: ? Chile
? China
Lithuania Luxembourg Malaysia Netherlands Papua New Guinea Poland
? Germany[5] ? Portugal April 30, 201?8: Taiwan ? France[3] ? Gabon ? Norway[4]
September 1, 2018: ? Kazakhstan
September 11, 2018: ? Colombia[7]
Romania[2]
June 30, 2018:
Spain Sweden United Kingdom
? Estonia ? Guernsey[6] ? South Korea
Vietnam
February 28, 2019: ? Argentina[9]
December 31, 2018: ? Australia ? Indonesia ? Mexico ? Qatar ? South Africa ? United Kingdom[8]
2021
January 29, 2021: ? Peru
[1] All notification due dates are based on fiscal years that are equal to the calendar year. The CbCR notifications should only be filed once in the Cayman Islands, Croatia, Czech Republic and Slovakia. In case of any amendments, a new notification should be filed. Please refer to subsequent slides for the specific CbCR notification deadlines. [2] Please refer to subsequent slides for the Romanian-specific CbCR notification deadlines. [3] Please refer to subsequent slides for a France-specific alternative CIT return deadline, applicable for filing the CbCR notification. [4] Please refer to subsequent slides for the Norwegian-specific CbCR notification deadlines. [5] Please refer to subsequent slides for the German-specific CbCR notification deadlines. [6] Please refer to subsequent slides for the Guernsey-specific CbCR notification deadlines. [7] Please refer to subsequent slides for the Colombian-specific CbCR notification deadlines. [8] This notification deadline refers to the "second notification". Please refer to subsequent slides for the UK-specific CbCR notification deadlines. [9] This notification deadline refers to the "second notification". Please refer to subsequent slides for the Argentine-specific CbCR notification deadlines.
* The following countries have (currently) no notification requirement (please also refer to subsequent slides for further detail):
?
Canada
?
New Zealand
?
United States
? 2021 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348 and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved..
7
Timeline of Notification Deadlines with regard to FY16[1]
December 31, 2016: ? Austria ? Denmark ? Ireland ? Japan ? Romania[2] ? Spain
2016 2017
April 30, 2017: ? Croatia ? Norway[3] ? Sweden
September 1, 2017: ? Bermuda ? Netherlands ? United Kingdom
June 30, 2017: ? Estonia ? Guernsey[5] ? South Korea
October 31, 2017: ? Czech Republic ? Italy ? Poland
February 15, 2018: ? Australia
January 19, 2018: ? Colombia
April 30, 2018: ? Indonesia
2018
May 3, 2017: ? France[4]
March 31, 2017: ? Jersey ? Luxembourg
July 31, 2017: ? Brazil
November 20, 2017: ? Cyprus
September 30, 2017: ? Belgium ? Gibraltar
January 31, 2018: ? India
May 22, 2018: ? Cayman Islands[6]
? Republic of
Srpska
May 31, 2017:
? Slovakia ? Chile
? China
? Finland
? Malta
December 31, 2017: ? Bulgaria ? Greece ? Hungary ? Latvia
February 28, 2018: ? Pakistan
? Lithuania
? Mexico
? Portugal
? South Africa
[1] All notification due dates are based on fiscal years that are equal to the calendar year. [2] Please refer to subsequent slides for the Romanian-specific CbCR notification deadlines. [3] Please refer to subsequent slides for the Norwegian-specific CbCR notification deadlines. [4] Please refer to subsequent slides for a France-specific alternative CIT return deadline, applicable for filing the CbCR notification. [5] Please refer to subsequent slides for the Guernsey-specific CbCR notification deadlines. [6] Please refer to subsequent slides for the Cayman Islands-specific CbCR notification deadlines.
* The following countries have (currently) no notification requirement (please also refer to subsequent slides for further detail):
?
Canada
?
?
Germany
?
Kazakhstan New Zealand
?
Slovenia
?
United States
? 2021 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348 and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved..
8
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