Tax & Accounting Blog

Portugal Approves Country-by-Country Notification Form

Portugal Approves Country-by-Country Notification Form

On December 11, 2017, the Portuguese government issued Order 367/2017 approving the model declaration, “Communication of the Identification of the Declarant Entity – Financial and Tax Declaration by Country” (Model 54), under Article 121-A(4) of the Income Tax Code (ITC). The declaration, which represents a notification for … Read More

France Announces Transitional Measure on Country-by-Country Reporting

France Announces Transitional Measure on Country-by-Country Reporting

On December 4, 2017, France announced a transitional measure on CbC reporting. If a parent company located in a jurisdiction that does not have a CbC exchange agreement with France voluntarily submits a CbC report for a financial year beginning on January 1, 2016, and the CbC report is transmitted by … Read More

Belgium Extends Filing Deadline for Country-by-Country Report, Notification and Master File

Belgium Extends Filing Deadline for Country-by-Country Report, Notification and Master File

On November 28, 2017, the Belgian tax authorities announced that they would extend the filing deadline to March 31, 2018 for the country-by-country (CbC) report (Form 275 CBC), CbC notification (Form 275 CBC NOT), and the master file (Form 275 MF). These forms were initially due by the … Read More