Visit our new website to find insights, case studies and more.
Visit our new website to find insights, case studies and more.
Visit our new website to find insights, case studies and more.
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
01-Jan-2018
-
Adopted
-
-
By tax return due date of notifying
entity
Angola
-
-
Expected
-
-
-
-
-
-
-
Anguilla
-
-
Expected
-
-
-
-
-
-
-
Argentina
01-Jan-2017
Adopted
-
By the last working day of the third month following the RFY (For 2017, the due date is 2 May 2018)
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
Bahamas
-
-
Expected
-
-
-
-
-
-
-
-
Bahrain
-
-
Expected
-
-
-
-
-
-
-
-
Barbados
-
-
Expected
-
-
-
-
-
-
-
-
Botswana
-
-
Expected
-
-
-
-
-
-
-
-
Belgium
01-Jan-2016
n/a
Adopted
-
By the last day of the RFY
Belize
-
Expected
-
-
-
-
-
-
Benin
-
-
Expected
-
-
-
-
-
-
-
Bermuda
01-Jan-2016
n/a
Adopted
-
By the last day of the RFY
Bosnia and Herzegovina (Federation)
01-Jan-2018
-
Adopted
-
-
-
-
Bosnia and Herzegovina (Srpska)
01-Apr-2016
-
Adopted
-
-
-
-
Brazil
01-Jan-2016
n/a
Adopted
-
Filed with the income tax return of constituent entities
Brunei Darussalam
-
-
Expected
-
-
-
-
-
-
-
Bulgaria
01-Jan-2016
n/a
Adopted
By last day of RFY
Burkina Faso
-
-
Expected
-
-
-
-
-
-
-
BVI
-
-
Consultation
-
-
-
-
-
-
-
Cambodia
-
-
Expected
-
-
-
-
-
-
-
Cameroon
-
-
Expected
-
-
-
-
-
-
-
Canada
01-Jan-2016
n/a
Adopted
-
-
Cayman Islands
01-Jan-2016
n/a
Adopted
-
By 15th May 2018 for UPEs and SPEs and by 30th September 2018 for CEs (for RFYs beginning on or after January 1, 2016)
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
-
In September (depending on the TIN#)
Costa Rica
01-Jan-2017
-
Adopted
-
By the last working day of March of every year
Cote d'Ivoire
01-Jan-2018
-
Adopted
-
-
-
-
-
-
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
Czech Republic
01-Jan-2016
n/a
Adopted
By last day of RFY
Democratic Republic of the Congo
-
-
Expected
-
-
-
-
-
-
-
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
EY - Former Yugoslav Republic of Macedonia
Former Yugoslav Republic of Macedonia
-
-
Expected
-
-
-
-
-
-
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
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
Adopted
-
Within 3 months after the end of the accounting period
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 2 months prior to the due date for furninshing CbC report in India (i.e. by 31 January following the relevant Indian fiscal year).
Indonesia
01-Jan-2016
n/a
Adopted
-
16 months after the year end(for fiscal year 2016). 12 months after year end (for fiscal year 2017 and onwards)
Ireland
01-Jan-2016
n/a
Adopted
-
By last day of RFY
Isle of Man
01-Jan-2017
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
-
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
Kazakhstan
01-Jan-2016
n/a
Adopted
-
By 1 September of the year following the RFY
Kenya
-
-
Expected
-
-
-
-
-
-
-
Latvia
01-Jan-2016
n/a
Adopted
By last day of RFY
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
Expected
-
By last day of RFY
Macao (China)
-
-
Expected
-
-
-
-
-
-
-
 
Madagascar
-
-
Expected
-
-
-
-
-
-
-
Malaysia
01-Jan-2017
Adopted
-
By last day of RFY
Maldives
-
-
Expected
-
-
-
-
-
-
-
-
Malta
01-Jan-2016
n/a
Adopted
By tax return due date of notifying entity
Mauritania
-
-
Expected
-
-
-
-
-
-
-
Mauritius
01-Jul-2018
-
Adopted
-
Within 12 months after the last day of the RFY
Mexico
01-Jan-2016
n/a
Adopted
-
By the last day for filing CbC Report
Monaco
01-Jan-2018
Adopted
-
By the last day of the RFY.
Mongolia
-
-
Expected
-
-
-
-
-
-
-
-
Montserrat
-
-
Expected
-
-
-
-
-
-
-
-
Myanmar
-
-
Expected
-
-
-
-
-
-
-
Netherlands
01-Jan-2016
n/a
Adopted
-
By last day of RFY
New Zealand
01-Jan-2016
n/a
Adopted
-
-
-
Nigeria
01-Jan-2018
Adopted
-
-
-
-
-
-
Norway
01-Jan-2016
n/a
Adopted
By tax return due date of notifying entity
Oman
-
-
Expected
-
-
-
-
-
-
-
-
Pakistan
01-Jan-2016
n/a
Adopted
By tax return due date of notifying entity. However, for financial year ending up to 30 June 2017, the deadline is 28 February 2018.
Panama
-
-
Expected
-
-
-
-
-
-
-
Papua New Guinea
01-Jan-2017
-
Adopted
-
-
By last day of RFY
Paraguay
-
-
Expected
-
-
-
-
-
-
-
Peru
01-Jan-2017
-
Adopted
-
-
Within 30 days before the due date of the CbC report
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
No later than the last day of the 5th month following the last day of the fiscal year of the notifying entity.
Qatar
-
-
Expected
-
-
-
-
-
-
-
Romania
01-Jan-2016
n/a
Adopted
By the last day of the RFY, but not later than by the tax return due date of notifying entity.
Russia
01-Jan-2017
Adopted
-
No later than 8 months after the last day of the RFY
Saint Lucia
-
-
Expected
-
-
-
-
-
-
-
-
Saint Kitts and Nevis
-
-
Expected
-
-
-
-
-
-
-
-
San Marino
-
-
Expected
-
-
-
-
-
-
-
Sao Tome and Principe
-
-
Expected
-
-
-
-
-
-
-
Saudi Arabia
-
-
Expected
-
-
-
-
-
-
-
Serbia
-
-
Expected
-
-
-
-
-
-
-
Senegal
01-Jan-2018
-
Adopted
-
-
-
-
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
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 end of the month in which the fiscal year of the constituent entity submitting the notification ends.
Spain
01-Jan-2016
n/a
Adopted
-
By last day of RFY
Sri Lanka
01-Apr-2018
-
Draft
-
-
By the last day of the RFY.
Sweden
01-Jan-2016
n/a
Adopted
-
By last day of RFY
Switzerland
01-Jan-2018
Adopted
-
Within 90 days after the last day of the RFY
Taiwan
01-Jan-2017
-
Adopted
-
-
Upon tax return filing.
Thailand
-
-
Expected
-
-
-
-
-
-
-
-
Togo
-
-
Expected
-
-
-
-
-
-
-
Trinidad and Tobago
-
-
Expected
-
-
-
-
-
-
-
-
Tunisia
-
-
Expected
-
-
-
-
-
-
-
-
Turkey
-
-
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
Ukraine
-
-
Expected
-
-
-
-
-
-
-
Uruguay
01-Jan-2017
Adopted
-
Not yet prescribed
US
30-Jun-2016
Adopted
n/a
-
-
Vietnam
01-Jan-2017
-
Adopted
-
-
-
-
-
Zambia
-
-
Expected
-
-
-
-
-
-
-

Action 13
Implementation overview

Andorra
Effective Date: -
Voluntary Filing: -
Status: Draft
MCAA Signatory: -
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification 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
-
Notification Date: -
Anguilla
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Argentina
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:

LF

SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By the last working day of the third month following the RFY (For 2017, the due date is 2 May 2018)
Australia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:

LF

SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: Within 12 months after the last day of the RFY (in the 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
Notification Date: By the last day of the RFY
Bahamas
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Bahrain
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Barbados
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Botswana
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Belgium
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY
Belize
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Benin
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Bermuda
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY
Bosnia and Herzegovina (Federation)
Effective Date: 01-Jan-2018
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
SPE
CE
Notification Date: -
Bosnia and Herzegovina (Srpska)
Effective Date: 01-Apr-2016
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
SPE
CE
Notification Date: -
Brazil
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: Filed with the income tax return of constituent entities
Brunei Darussalam
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Bulgaria
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Burkina Faso
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
BVI
Effective Date: -
Voluntary Filing: -
Status: Consultation
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Cambodia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Cameroon
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Canada
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: -
Cayman Islands
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By 15th May 2018 for UPEs and SPEs and by 30th September 2018 for CEs (for RFYs beginning on or after January 1, 2016)
Chile
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification 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
Notification Date: -
Colombia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: In September (depending on the TIN#)
Costa Rica
Effective Date: 01-Jan-2017
Voluntary Filing: -
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By the last working day of March of every year
Cote d'Ivoire
Effective Date: 01-Jan-2018
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Croatia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification 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
-
Notification Date: -
Cyprus
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Czech Republic
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Democratic Republic of the Congo
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Denmark
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Djibouti
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Egypt
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Estonia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification 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
Notification Date: By last day of RFY
Former Yugoslav Republic of Macedonia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
France
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification 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
Notification Date: By last day of RFY
Georgia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Germany
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification Date: By tax return due date of notifying entity
Gilbraltar
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification 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
Notification 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
-
Notification Date: -
Guernsey
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification 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
-
Notification Date: -
Guyana
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Haiti
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Hong Kong
Effective Date: 01-Jan-2018
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: Within 3 months after the end of the accounting period
Hungary
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification 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
Notification 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
Notification Date: At least 2 months prior to the due date for furninshing CbC report in India (i.e. by 31 January following the relevant Indian fiscal year).
Indonesia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: 16 months after the year end(for fiscal year 2016). 12 months after year end (for fiscal year 2017 and onwards)
Ireland
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Isle of Man
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification 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: -
Status: Draft
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Italy
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification 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
-
Notification Date: -
Japan
Effective Date: 01-Apr-2016
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification 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
Notification Date: By last day of RFY
Kazakhstan
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By 1 September of the year following the RFY
Kenya
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Latvia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Liberia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Liechtenstein
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification 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
Notification Date: By the last day of the RFY
Luxembourg
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Macao(China)
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date:  
Madagascar
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Malaysia
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Maldives
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Malta
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification 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
-
Notification Date: -
Mauritius
Effective Date: 01-Jul-2018
Voluntary Filing: -
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: Within 12 months after the last day of the RFY
Mexico
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By the last day for filing CbC Report
Monaco
Effective Date: 01-Jan-2018
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY.
Mongolia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Montserrat
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Myanmar
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Netherlands
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
New Zealand
Effective Date: 1-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
SPE
CE
Notification Date: -
Nigeria
Effective Date: 01-Jan-2018
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Norway
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification 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
-
Notification Date: -
Pakistan
Effective Date: 01-Jul-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification Date: By tax return due date of notifying entity. However, for financial year ending up to 30 June 2017, the deadline is 28 February 2018.
Panama
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Papua New Guinea
Effective Date: 01-Jan-2017
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Paraguay
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Peru
Effective Date: 01-Jan-2017
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Poland
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification 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
Notification Date: No later than the last day of the 5th month following the last day of the fiscal year of the notifying entity.
Qatar
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
>Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Romania
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY, but not later than by the tax return due date of notifying entity.
Russia
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: No later than 8 months after the last day of the RFY
Saint Lucia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Saint Kitts and Nevis
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
San Marino
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Sao Tome and Principe
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Saudi Arabia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Serbia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Senegal
Effective Date: 01-Jan-2018
Voluntary Filing: -
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Seychelles
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Sierra Leone
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Singapore
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: -
Slovak Republic
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
Notification:
UPE
SPE
CE
Notification 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
Notification Date: By tax return due date of notifying entity
South Africa
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification 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
Notification Date: Within 6 months after the end of the month in which the fiscal year of the constituent entity submitting the notification ends.
Spain
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Sri Lanka
Effective Date: 01-Apr-2018
Voluntary Filing: -
Status: Draft
MCAA Signatory: -
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY.
Sweden
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Switzerland
Effective Date: 01-Jan-2018
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: Within 90 days after the last day of the RFY
Taiwan
Effective Date: 01-Jan-2017
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: Upon tax return filing.
Thailand
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Togo
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Trinidad and Tobago
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Tunisia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Turkey
Effective Date: -
Voluntary Filing: -
Status: Draft
MCAA Signatory: -
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: Not yet prescribed
Turks and Caicos Islands
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
UAE
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
UK
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY
Ukraine
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Uruguay
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: Not yet prescibed
US
Effective Date: 30-Jun-2016
Voluntary Filing:
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
+1
-
Notification:
UPE
SPE
CE
Notification Date: -
Vietnam
Effective Date: 01-Jan-2017
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Zambia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
+1
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -