On 14 November 2017, the tax administration published guidance Order no. 3049/2017 concerning the form to be used for filing country-by-country (CbC) reports. According to Order no. 3049/2017, the “country-by-country reporting” form should be annually submitted, starting for the 2016 fiscal year, to the appropriate authority for the administration of the taxpayers which are required to submit this form within 12 months from the final day of the fiscal year of the group of which it is a member.