Source: Deloitte Global Transfer Pricing Alert 2017-033
“The first country-by-country (CbC) reporting notifications required to be made to the UK tax authorities are due by 1 September 2017.
This deadline applies to all reporting periods that end on or before 1 September 2017.
After 1 September 2017, the standard UK notification date is the end of the CbC reporting period.
A few examples regarding the application of these rules follow.
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