On 4 July 2017, the Australian Taxation Office (ATO) published CbC reporting local file instructions together with some guidance on the meaning of “at the same time” for the purposes of the administrative solution. It allows reducing disclosures in the international dealings schedule which is filed together with the income tax return.
Japan: amendments to CFC rules in 2017 tax reform
Sweden-Dominica TIEA enters into force
Related Posts

Australia: ATO extends 2025-26 individual tax return deadline
The Australian Taxation Office (ATO), on 19 October 2026, has reminded people who prepare their own tax returns that
Read More
Australia introduces draft legislation to implement crypto-asset reporting, expanded CRS requirements
The Australian government released draft legislation on 15 October 2026 to implement the OECD Crypto-Asset Reporting
Read More
Australia: ATO extends GIC remission offer for family trust tax liabilities
The Australian Taxation Office (ATO) announced on 19 October 2026 that it has extended its offer to remit general
Read More
Australia tables further amendments to CGT reforms
Australia’s government introduced the Treasury Laws Amendment (Tax Reform No. 3) Bill 2026 to Parliament on 14
Read More
Australia tables draft legislation imposing 30% minimum tax on discretionary trusts
The Australian Government introduced the Treasury Laws Amendment (Tax Reform No. 3) Bill 2026 and the Income Tax Rates
Read More
UK publishes customs assistance agreements with Australia, Bahrain
The UK Foreign, Commonwealth and Development Office published agreements on cooperation and mutual administrative
Read More