Taiwan: MoF reminds businesses of Master File and CbC report deadline
The Taiwan's Ministry of Finance (MoF) reminded profit-seeking enterprises that the deadline for submitting Master Files and Country-by-Country (CbC) reports for the fiscal year 2024 is 31 December 2025. This announcement was made on 28 November
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Cyprus: Tax department issues guidance on bilateral CbC reporting agreement with the US
The Cyprus Tax Department, in an announcement on 25 November 2025, clarified that all legal entities and their representatives are covered by the bilateral Competent Authority Agreement for the exchange of Country-by-Country (CbC) reports between
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Australia extends CbC reporting deadline
The Australian Taxation Office (ATO) has announced a lodgment deferral for country-by-country (CbC) reporting entities, extending the deadline for filing CbC statements to 30 January 2026. Under the deferral, in-scope entities must lodge all
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Georgia implements several tax code modifications for 2026, strengthens transfer pricing rules
Georgia has issued Law No. 1061-IVМС-XIМП dated 12 November 2025 in the Official Gazette, introducing several amendments to the Georgian Tax Code. The amendments introduce targeted incentives for agriculture, capital markets, construction, and
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Romania: ANAF launches awareness campaign to support MNEs in preparing CbC report for 2024
Romania's National Agency for Fiscal Administration (ANAF) has launched a national awareness campaign on 13 November 2025 to support Romanian constituent entities of multinational enterprise groups in meeting their international tax reporting
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Morocco: Government approves draft decree updating transfer pricing documentation, filing rules
Morocco's Council of Government approved draft Decree No. 2.22.1020 on 13 November 2025, introducing updated transfer pricing documentation and filing rules. The decree specifies the content required for both the master and local files and sets
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Australia: ATO extends 2024 transfer pricing reporting deadlineÂ
The Australian Taxation Office has extended the deadline for Country-by-Country (CbC) Reporting Entities to submit their transfer pricing documentation for reporting periods ending on 31 December 2024. Under the extension, affected entities now
See MoreAustralia: ATO consults draft Public CBC reporting instructions
The Australian Taxation Office announced yesterday, 5 November 2025, that consultations are open on the draft instructions for completing the Public country-by-country (CBC) report. Under the Public CBC reporting rules, certain public and
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Australia: ATO publishes draft guidance for public CbC reporting
The Australian Taxation Office (ATO) has published a draft guidance on how to complete the public Country-by-Country (CbC) report on 31 October 2025. The public CbC reporting rules apply for reporting periods starting on or after 1 July 2024, and
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Argentina tightens reporting rules on cross-border transaction
RF Report Argentina published Decree 767/2025 in the Official Gazette on 28 October 2025, introducing significant updates to its cross-border transaction reporting rules, effective for fiscal years ending on or after 29 October 2025. The
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Slovenia: FURS announces CbC filing deadline for 2024 reports
Reporting entities must submit CbC reports in accordance with the delivery instructions published in Annex 21 of the Rules Amending the Rules on the Implementation of ZDavP-2 (Official Gazette of the Republic of Slovenia, Nos. 30/17, 37/18 and
See MoreAustralia: ATO releases updated guidance on transitional CbC safe harbour rules for global and domestic minimum tax
The updated guidance will help taxpayers determine whether the transitional CBC reporting safe harbour applies and how it may simplify their Pillar Two compliance obligations. The Australian Taxation Office (ATO) has released updated Global and
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Denmark expands CbC reporting requirements
Denmark expanded CbC reporting, requiring full entity details from 1 January 2028. The Danish government has published Executive Order No. 1157 on 9 September 2025, broadening the scope of information that multinational enterprise (MNE) groups
See MoreCyprus:Â FY 2024 CbC report, FY 2025 CbC notification submission deadline set for December
MNE groups must submit CbC reports for the 2024 fiscal year if their year-end is 31 December 2024, as well as CbC notifications for the 2025 fiscal year if their year-end is 31 December 2025. MNE groups in Cyprus must submit country-by-country
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Senegal: DGID suspends CbC reporting obligations for FY 2023, 2024
Multinational enterprises with operations in Senegal are not obliged to file country-by-country reports (CbCR) for the FY 2023-2024. Senegal’s tax administration, the Directorate General of Taxes and Domains (DGID), announced in a social
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OECD publishes 2025 peer review compilation on CbC reporting
The OECD peer review report covers 142 jurisdictions that have submitted legislation or information on the implementation of CbC reporting. The OECD has released the Compilation of 2025 Peer Review Reports on Country-by-Country Reporting on 23
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Russia: FTS consults on revising jurisdiction list for CbC report exchange
The deadline for submitting comments is 17 September 2025. Russia’s tax authority, the Federal Tax Service (FTS), has opened a consultation regarding proposed changes to the list of jurisdictions participating in the automatic exchange of
See MoreDenmark: Transfer Pricing documentation submission deadline set for FY 2025
 Danish companies must submit comprehensive transfer pricing documentation, including master and local files and intercompany agreements, within 60 days of their corporate tax return to comply with section 39 of the Danish Tax Control
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