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..

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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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