The better the question. The better the answer. The better the world works. У вас есть вопрос? У нас есть ответ. Решая сложные задачи бизнеса, мы улучшаем мир. У вас є запитання? У нас є відповідь. Вирішуючи складні завдання бізнесу, ми змінюємо світ на краще. Meilleure la question, meilleure la réponse. Pour un monde meilleur. 問題越好。答案越好。商業世界越美好。 问题越好。答案越好。商业世界越美好。

Implementation overview

Global Focus on Base Erosion and Profit Shifting (BEPS)

Global Focus on Base Erosion and Profit Shifting (BEPS)

+1 = Delay in commencement of secondary filing by 1 year ( represents this delay)
= Yes
= No
= Not clear
CP = Constituent entity
LF = Local filing
MCAA = Multilateral Competent Authority Agreement
RFY = Reporting fiscal year
SPE = Surrogate Parent Entity
UPE = Ultimate Parent Entity
Notification
UPE: If the UPE is tax resident in [Country], it shall notify the competent tax authority about being the UPE.
SPE: If the SPE is tax resident in [Country], it shall notify the competent tax authority about being the SPE.
CE: If the CE is tax resident in [Country], it shall notify the competent tax authority about the Reporting Entity (i.e. the entity that is required to file a country-by-country report).
RFY: Generally means an annual accounting period with respect to which the UPE of the MNE Group prepares its financial statements.

Disclaimer

This material has been prepared for general information and discussion purposes only and is not intended, and should not be relied upon, as accounting, tax or other professional advice. The information contained hereafter is based on tax legislation, its rules and regulations and thus it may be modified or changed at any time by a country’s administrative, judicial or legislative authorities, which may have a significant effect on the conclusions contained hereunder. Please refer to a country advisor for specific advice.

Some countries that have not implemented the OECD's recommendations for Master File and Local File may have reporting obligations that gather similar information. For example, the US has not implemented the OECD's recommendations for Master File and Local File but, for a foreign ultimate parent with a constituent entity in the US, the US has several reporting obligations that gather similar information (e.g., reporting obligations under IRC § 6038A (Form 5472), and transfer pricing documentation under IRC §6662(e)/(h)).

Action 13
Implementation overview

Flag
Country
Effective Date
Voluntary Filing
Status
MCAA Signatory
Secondary: LF
Secondary: SPE
Secondary: +1
Notification: UPE
Notification: SPE
Notification: CE
Notification: Date
Andorra
-
-
Draft
-
-
By tax return due date of notifying
entity
Angola
-
-
Expected
-
-
-
-
-
-
-
Argentina
01-Jan-2017
Adopted
-
By the last day of the third month following the RFY
Australia
01-Jan-2016
n/a
Adopted
-
Within 12 months after the last day of the RFY (in the TP Local File)
Austria
01-Jan-2016
n/a
Adopted
By the last day of the RFY
Barbados
-
-
Expected
-
-
-
-
-
-
-
-
Botswana
-
-
Expected
-
-
-
-
-
-
-
-
Belgium
01-Jan-2016
n/a
Adopted
-
By the last day of the RFY (postponed until 30 Sep 2017)
Belize
-
Expected
-
-
-
-
-
-
Benin
-
-
Expected
-
-
-
-
-
-
-
Bermuda
01-Jan-2016
n/a
Adopted
-
By the last day of the RFY (postponed until 1 Sep 2017)
Bosnia and Herzegovina (Federation)
01-Jan-2018
-
Adopted
-
-
-
-
-
-
-
Bosnia and Herzegovina (Srpska)
01-Apr-2016
-
Adopted
-
-
-
-
-
-
-
Brazil
01-Jan-2016
n/a
Adopted
-
By tax return due date of notifying entity
Brunei Darussalam
-
-
Expected
-
-
-
-
-
-
-
Bulgaria
01-Jan-2016
n/a
Adopted
-
By last day of RFY (postponed until 31 Dec 2017)
Burkina Faso
-
-
Expected
-
-
-
-
-
-
-
BVI
-
-
Consultation
-
-
-
-
-
-
-
Cambodia
-
-
Expected
-
-
-
-
-
-
-
Cameroon
-
-
Expected
-
-
-
-
-
-
-
Canada
01-Jan-2016
n/a
Adopted
-
-
Cayman Islands
01-Jan-2016
-
Draft
-
By the last of RFY
Chile
01-Jan-2016
n/a
Adopted
-
Within 30 days before the due date of the CbC report
China
01-Jan-2016
n/a
Adopted
-
-
Colombia
01-Jan-2016
n/a
Adopted
-
-
Congo
-
-
Expected
-
-
-
-
-
-
-
Costa Rica
-
-
Draft
-
By last day of the RFY.
Cote d'Ivoire
-
-
Expected
-
-
-
-
-
-
-
Croatia
01-Jan-2016
n/a
Adopted
Within 4 months after the last day of the fiscal year of the constituent entity
Curacao
-
-
Expected
-
-
-
-
-
-
Cyprus
01-Jan-2016
n/a
Adopted
By last day of RFY (postponed until 20 Nov 2017)
Czech Republic
01-Jan-2016
n/a
Adopted
By last day of RFY (postponed until 31 Oct 2017)
Denmark
01-Jan-2016
n/a
Adopted
By last day of RFY
Djibouti
-
-
Expected
-
-
-
-
-
-
-
-
Egypt
-
-
Expected
-
-
-
-
-
-
-
Estonia
01-Jan-2016
n/a
Adopted
Within 6 months after the last day of the RFY
Finland
01-Jan-2016
n/a
Adopted
-
By last day of RFY (postponed until 31 May 2017)
France
01-Jan-2016
n/a
Adopted
-
By tax return due date of notifying entity
Gabon
01-Jan-2017
-
Adopted
-
-
-
-
-
By last day of RFY
Georgia
-
-
Expected
-
-
-
-
-
-
Germany
01-Jan-2016
n/a
Adopted
By tax return due date of notifying entity (not for 2016)
Gibraltar
01-Jan-2016
n/a
Adopted
-
By tax return due date of notifying entity.
Greece
01-Jan-2016
n/a
Adopted
-
By last day of the RFY. However, for the first time, within 12 months after the last day of the RFY.
Guatemala
-
-
Expected
-
-
-
-
-
-
-
Guernsey
01-Jan-2016
n/a
Adopted
-
By 30th November in the year after the last day of the reporting fiscal year of such MNE group, but if it is the UPE/SPE, within 6 months after the last day of the RFY.
Guinea-Bissau
-
-
Expected
-
-
-
-
-
-
-
Guyana
-
-
Expected
-
-
-
-
-
-
-
Haiti
-
-
Expected
-
-
-
-
-
-
Hong Kong
01-Jan-2018
Consultation
-
-
-
-
-
Hungary
01-Jan-2016
n/a
Adopted
By last day of the RFY. However, for the first time, within 12 months after the last day of the RFY.
Iceland
01-Jan-2017
-
Adopted
-
By last day of RFY
India
01-Apr-2016
Adopted
-
At least two months prior to the due date for filing an income tax return.
Indonesia
01-Jan-2016
-
Adopted
-
-
-
-
-
Ireland
01-Jan-2016
n/a
Adopted
-
By last day of RFY
Isle of Man
01-Jan-2017
n/a
Adopted
-
No later than one year and a day following the last day of the RFY, but if it is the UPE/SPE, no later than 6 months after the first RFY
Israel
01-Jan-2016
n/a
Draft
-
-
-
-
-
-
Italy
01-Jan-2016
n/a
Adopted
-
By tax return due date of notifying entity.
Jamaica
-
-
Expected
-
-
-
-
-
-
-
Japan
01-Apr-2016
Adopted
By last day of RFY
Jersey
01-Jan-2016
n/a
Adopted
-
By last day of RFY (postponed until 31 Mar 2017)
Kenya
-
-
Expected
-
-
-
-
-
-
-
Latvia
01-Jan-2016
n/a
Adopted
By last day of RFY (postponed until 31 Aug 2017)
Liberia
-
-
Expected
-
-
-
-
-
-
-
Liechtenstein
01-Jan-2017
Adopted
-
By last day of RFY
Lithuania
01-Jan-2016
n/a
Adopted
-
By the last day of the RFY
Luxembourg
01-Jan-2016
n/a
Adopted
-
By last day of RFY (postponed until 31 Mar 2017)
Macao (China)
-
-
Expected
-
-
-
-
-
-
-
Madagascar
-
-
Expected
-
-
-
-
-
-
-
Malaysia
01-Jan-2017
Adopted
-
By last day of RFY
Malta
01-Jan-2016
n/a
Adopted
By tax return due date of notifying entity
Mauritania
-
-
Expected
-
-
-
-
-
-
-
Mauritius
-
-
Expected
-
-
-
-
-
-
-
Mexico
01-Jan-2016
n/a
Adopted
-
By the last day for filing CbC Report
Monaco
-
-
Expected
-
-
-
-
-
-
-
Myanmar
-
-
Expected
-
-
-
-
-
-
-
Netherlands
01-Jan-2016
n/a
Adopted
-
By last day of RFY (postponed until 1 Sep 2017)
New Zealand
01-Jan-2016
-
Adopted
-
-
-
-
-
-
Nigeria
-
-
Expected
-
-
-
-
-
-
Norway
01-Jan-2016
n/a
Adopted
By tax return due date of notifying entity
Oman
-
-
Expected
-
-
-
-
-
-
-
-
Pakistan
01-Jul-2016
-
Adopted
-
By tax return due date of notifying entity.
Panama
-
-
Expected
-
-
-
-
-
-
-
Papua New Guinea
01-Jan-2016
n/a
Draft
-
-
By last day of RFY (not for 2016)
Paraguay
-
-
Expected
-
-
-
-
-
-
-
Peru
01-Jan-2018
n/a
Adopted
-
-
-
-
-
-
-
Poland
01-Jan-2016
n/a
Adopted
For 2016, no later than 10 months after the last day of the RFY. Thereafter, by the last day of the RFY.
Portugal
01-Jan-2016
n/a
Adopted
-
By last day of RFY (postponed until 31 December 2017)
Qatar
-
-
Expected
-
-
-
-
-
-
-
-
Romania
-
-
Adopted
-
By tax return due date of notifying
entity.
Russia
01-Jan-2017
Draft
-
-
No later than 8 months after the last day of the RFY
Saint Kitts and Nevis
-
-
Expected
-
-
-
-
-
-
-
-
San Marino
-
-
Expected
-
-
-
-
-
-
-
Sao Tome and Principe
-
-
Expected
-
-
-
-
-
-
-
Saudi Arabia
-
-
Expected
-
-
-
-
-
-
-
Senegal
-
-
Expected
-
-
-
-
-
-
Seychelles
-
-
Expected
-
-
-
-
-
-
-
Sierra Leone
-
-
Expected
-
-
-
-
-
-
-
Singapore
01-Jan-2017
Adopted
-
-
Slovak Republic
01-Jan-2016
n/a
Adopted
By tax return due date of notifying entity
Slovenia

01-Jan-2016

n/a
Adopted
By tax return due date of notifying entity (not for 2016)
South Africa
01-Jan-2016
n/a
Adopted
-
By the last day for filing CbC Report
South Korea
01-Jan-2016
n/a
Adopted
-
-
Within 6 months after the last day of the RFY
Spain
01-Jan-2016
n/a
Adopted
-
By last day of RFY
Sri Lanka
-
-
Expected
-
-
-
-
-
-
-
Sweden
01-Jan-2016
n/a
Adopted
-
By last day of RFY (postponed until 30 Apr 2017)
Switzerland
01-Jan-2018
Adopted
-
By last day of RFY
Taiwan
-
-
Draft
-
-
-
-
-
By the last day for filing income tax return.
Thailand
-
-
Expected
-
-
-
-
-
-
-
-
Togo
-
-
Expected
-
-
-
-
-
-
-
Turkey
01-Jan-2016
n/a
Draft
-
-
Not yet prescribed
Turks and Caicos Islands
-
-
Expected
-
-
-
-
-
-
UAE
-
-
Expected
-
-
-
-
-
-
-
UK
01-Jan-2016
n/a
Adopted
-
By the last day of the RFY (postponed 1 Sept 2017)
Ukraine
-
-
Expected
-
-
-
-
-
-
-
Uruguay
01-Jan-2017
Adopted
-
Not yet prescribed
US
30-Jun-2016
Adopted
-
-
-
Vietnam
01-Jan-2017
n/a
Adopted
-
-
-
-
-
Zambia
-
-
Expected
-
-
-
-
-
-
-

Action 13
Implementation overview

ba

Back to Top

Go to:
A, B, C, D, E, F, G, H, I, J, K, L, M,
N, O, P, Q, R, S, T, U, V, W, X, Y, Z

Andorra
Effective Date: -
Voluntary Filing: -
Status: Draft
MCAA Signatory: -
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By tax return due date of notifying
entity
Angola
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Argentina
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Australia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF

SPE

+1
-
Notification:
UPE
SPE
CE
Notificaction: Date Within 12 montds after tde last day of tde RFY (in tde TP Local File)
Austria
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE

+1
Notification:
UPE
SPE
CE
Notificaction: Date By the last day of the RFY
Barbados
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Belgium
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE

+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By the last day of the RFY (postponed until 30 Sep 2017)
Belize
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Benin
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Bermuda
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF

SPE

+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By the last day of the RFY (postponed until 1 Sep 2017)
Bosnia and Herzegovina (Federation)
Effective Date: 01-Jan-2018
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Bosnia and Herzegovina (Srpska)
Effective Date: 01-Apr-2016
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Botswana
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Brazil
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By tax return due date of notifying entity
Brunei
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Bulgaria
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Draft
MCAA Signatory: -
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY (postponed until 31 Dec 2017)
Burkina Faso
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
BVI
Effective Date: -
Voluntary Filing: -
Status: Consultation
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Cambodia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Cameroon
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Canada
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF

SPE

+1
-
Notification:
UPE
SPE
CE
Notificaction: Date -
Cayman Islands
Effective Date: 01-Jan-2016
Voluntary Filing: -
Status: Draft
MCAA Signatory:
Secondary:
LF

SPE

+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By the last of RFY
Chile
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF

SPE

+1
-
Notification:
UPE

SPE
CE
Notificaction: Date Within 30 days before the due date of the CbC report
China
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF

SPE

+1
-
Notification:
UPE
SPE
CE
Notificaction: Date -
Colombia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF

SPE

+1
-
Notification:
UPE
SPE
CE
Notificaction: Date -
Congo
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Costa Rica
Effective Date: 01-Jann-2017
Voluntary Filing: -
Status: Draft
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date -
Cote d'Ivoire
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Croatia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date Within 4 months after the last day of the fiscal year of the constituent entity
Curacao
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Cyprus
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY (postponed until 20 Oct 2017)
Czech Republic
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Draft
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY (postponed until 31 Oct 2017)
Denmark
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY
Djibouti
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Egypt
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Estonia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date Within 6 months after the last day of the RFY
Finland
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY (postponed until 31 May 2017)
France
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By tax return due date of notifying entity
Gabon
Effective Date: 01-Jan-2017
Voluntary Filing: -
Status: Adopted
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
Notificaction: Date By last day of RFY
Georgia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Germany
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date By tax return due date of notifying entity (not for 2016)
Gibraltar
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date By tax return due date of notifying entity.
Greece
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By last day of the RFY. However, for the first time, within 12 months after the last day of the RFY.
Guatemala
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Guernsey
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By 30th November in the year after the last day of the reporting fiscal year of such MNE group, but if it is the UPE/SPE, within 6 months after the last day of the RFY
Guinea-Bissau
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Guyana
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Haiti
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Hong Kong
Effective Date: 01-Jan-2018
Voluntary Filing:
Status: Consultation
MCAA Signatory: -
Secondary:
LF
SPE
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date .
Hungary
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date By last day of the RFY. However, for the first time, within 12 months after the last day of the RFY.
Iceland
Effective Date: 01-Jan-2017
Voluntary Filing: -
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY
India
Effective Date: 01-Apr-2016
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date At least two months prior to the due date for filing an income tax return.
Indonesia
Effective Date: 01-Jan-2016
Voluntary Filing: -
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Ireland
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY
Isle of Man
Effective Date: 01-Jan-2017
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date No later than one year and a day following the last day of the RFY, but if it is the UPE/SPE, no later than 6 months after the first RFY
Israel
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Draft
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Italy
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By tax return due date of notifying entity.
Jamaica
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Japan
Effective Date: 01-Apr-2016
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY
Jersey
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY (postponed until 31 Mar 2017)
Kenya
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Latvia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY (postponed until 31 Aug 2017)
Liberia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Liechtenstein
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY
Lithuania
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Luxembourg
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY (postponed until 31 Mar 2017)
Macao
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Madagascar
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Malaysia
Effective Date: 01-Jan-2016
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY
Malta
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date By tax return due date of notifying entity
Mauritania
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Mauritius
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Mexico
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By the last day for filing CbC Report
Monaco
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Myanmar
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Netherlands
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY (postponed until 1 Sep 2017)
New Zealand
Effective Date: 1-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Nigeria
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Norway
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date By tax return due date of notifying entity
Oman
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Pakistan
Effective Date: 01-Jul-2016
Voluntary Filing: -
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By tax return due date of notifying entity.
Panama
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Papua New Guinea
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Draft
MCAA Signatory: -
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY (not for 2016)
Paraguay
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Peru
Effective Date: 01-Jan-2018
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Poland
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date For 2016, no later than 10 months after the last day of the RFY. Thereafter, by the last day of the RFY.
Portugal
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY (postponed until 31 December 2017)
Qatar
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
>Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Romania
Effective Date: -
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date By tax return due date of notifying entity.
Russia
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Draft
MCAA Signatory: -
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date No later than 8 months after the last day of the RFY
Saint Kitts and Nevis
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
San Marino
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Sao Tome and Principe
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Saudi Arabia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Senegal
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Seychelles
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Sierra Leone
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Singapore
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date -
Slovak Republic
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date By tax return due date of notifying entity
Slovenia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notificaction: Date By tax return due date of notifying entity (not for 2016)
South Africa
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By the last day for filing CbC Report
South Korea
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
-
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date Within 6 months after the last day of the RFY
Spain
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY
Sri Lanka
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Sweden
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By last day of RFY (postponed until 30 Apr 2017)
Switzerland
Effective Date: 01-Jan-2018
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date BBy last day of RFY
Taiwan
Effective Date: -
Voluntary Filing: -
Status: Draft
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
SPE
CE
-
Notificaction: Date By the last day for filing income tax return.
Thailand
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Togo
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Turkey
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Draft
MCAA Signatory:
Secondary:
LF
SPE
-
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date Not yet prescribed
Turks and Caicos Islands
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
UAE
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
UK
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date By the last day of the RFY (postponed 1 Sept 2017)
Ukraine
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Uruguay
Effective Date: 01-Jan-2016
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date Not yet prescibed
US
Effective Date: 30-Jun-2016
Voluntary Filing:
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notificaction: Date -
Vietnam
Effective Date: 01-Jan-2017
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -
Zambia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notificaction: Date -