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Implementation overview

Global Focus on Base Erosion and Profit Shifting (BEPS)

Global Focus on Base Erosion and Profit Shifting (BEPS)

= 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
Notification: UPE
Notification: SPE
Notification: CE
Notification: Date
Master file:
Local file:
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)
Adopted
Adopted
Austria
01-Jan-2016
n/a
Adopted
By the last day of the RFY
Adopted
Adopted
Bahamas
-
-
Expected
-
-
-
-
-
-
-
-
-
Bahrain
-
-
Expected
-
-
-
-
-
-
-
-
-
Barbados
-
-
Expected
-
-
-
-
-
-
-
-
-
Botswana
-
-
Expected
-
-
-
-
-
-
-
-
-
Belgium
01-Jan-2016
n/a
Adopted
By the last day of the RFY
Adopted
Adopted
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
-
-
-
-
Adopted
Adopted
Bosnia and Herzegovina (Srpska)
01-Apr-2016
-
Adopted
-
-
-
-
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
Draft
Draft
Burkina Faso
-
-
Expected
-
-
-
-
-
-
-
-
-
BVI
01-Jan-2018
-
Adopted
-
By the last day of the RFY
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
-
Adopted
Adopted
Colombia
01-Jan-2016
n/a
Adopted
In September (depending on the TIN#)
Adopted
Adopted
Costa Rica
01-Jan-2017
-
Adopted
By the last working day of March of every year
Adopted
Adopted
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
01-Jan-2018
-
Adopted
By the last day of the RFY
Adopted
Adopted
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
Adopted
Adopted
Djibouti
-
-
Expected
-
-
-
-
-
-
-
-
-
Egypt
01-Jan-2018
-
Adopted
-
-
-
-
-
-
-
Adopted
Adopted
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
Adopted
Adopted
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
Adopted
Adopted
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
Adopted
Adopted
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
-
-
-
-
-
-
-
Adopted
Adopted
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
Adopted
Adopted
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.
Adopted
Adopted
Iceland
01-Jan-2017
-
Adopted
By last day of RFY
Adopted
Adopted
India
01-Apr-2016
Adopted
At least two months prior to the due date for furnishing of the CbC report by the UPE
Adopted
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)
Adopted
Adopted
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
-
-
-
-
-
-
Draft
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
Adopted
Adopted
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
Adopted
Adopted
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
Adopted
Adopted
Lithuania
01-Jan-2016
n/a
Adopted
By the last day of the RFY
Draft
Draft
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
Adopted
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
Adopted
Adopted
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
Adopted
Adopted
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.
Adopted
Adopted
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
Adopted
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.
Adopted
Adopted
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
01-Jan-2017
-
Adopted
By the last day of the RFY. However, for the first time, within 12 months after the last day of the RFY
-
-
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
Adopted
Adopted
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
Adopted
Adopted
South Africa
01-Jan-2016
n/a
Adopted
By the last day for filing CbC Report
Adopted
Adopted
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.
Adopted
Adopted
Spain
01-Jan-2016
n/a
Adopted
By last day of RFY
Adopted
Adopted
Sri Lanka
01-Apr-2018
-
Draft
-
By the last day of the RFY.
Draft
Draft
Sweden
01-Jan-2016
n/a
Adopted
By last day of RFY
Adopted
Adopted
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
01-Jan-2020
-
Draft
-
-
-
-
-
Draft
Draft
Turkey
-
-
Draft
-
Not yet prescribed
Draft
Draft
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
Adopted
Adopted
US
30-Jun-2016
Adopted
n/a
-
Vietnam
01-Jan-2017
-
Adopted
-
-
-
-
-
Adopted
Adopted
Zambia
-
-
Expected
-
-
-
-
-
-
-
-
-

Action 13
Implementation overview

Andorra
Effective Date: 01-Jan-2018
Voluntary Filing: -
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By tax return due date of notifying entity
Master file: -
Local file: -
Angola
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Anguilla
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Argentina
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:

LF

SPE
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)
Master file:
Local file:
Australia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:

LF

SPE
Notification:
UPE
SPE
CE
Notification Date: Within 12 months after the last day of the RFY (in the TP Local File)
Master file: Adopted
Local file: Adopted
Austria
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:

LF

SPE
Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY
Master file: Adopted
Local file: Adopted
Bahamas
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Bahrain
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Barbados
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Botswana
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Belgium
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY
Master file: Adopted
Local file: Adopted
Belize
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Benin
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Bermuda
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY
Master file:
Local file:
Bosnia and Herzegovina (Federation)
Effective Date: 01-Jan-2018
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
SPE
CE
Notification Date: -
Master file: Adopted
Local file: Adopted
Bosnia and Herzegovina (Srpska)
Effective Date: 01-Apr-2016
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
SPE
CE
Notification Date: -
Master file:
Local file: Adopted
Brazil
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: Filed with the income tax return of constituent entities
Master file:
Local file:
Brunei Darussalam
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Bulgaria
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file: Draft
Local file: Draft
Burkina Faso
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
BVI
Effective Date: -
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY
Master file:
Local file:
Cambodia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Cameroon
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Canada
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: -
Master file:
Local file:
Cayman Islands
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
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)
Master file:
Local file:
Chile
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: Within 30 days before the due date of the CbC report
Master file:
Local file:
China
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: -
Master file: Adopted
Local file: Adopted
Colombia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: In September (depending on the TIN#)
Master file: Adopted
Local file: Adopted
Costa Rica
Effective Date: 01-Jan-2017
Voluntary Filing: -
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By the last working day of March of every year
Master file: Adopted
Local file: Adopted
Cote d'Ivoire
Effective Date: 01-Jan-2018
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Croatia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: Within 4 months after the last day of the fiscal year of the constituent entity
Master file:
Local file:
Curacao
Effective Date: 01-Jan-2018
Voluntary Filing: -
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY
Master file: Adopted
Local file: Adopted
Cyprus
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file:
Local file:
Czech Republic
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file:
Local file:
Democratic Republic of the Congo
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Denmark
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file: Adopted
Local file: Adopted
Djibouti
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Egypt
Effective Date: 01-Jan-2018
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: Adopted
Local file: Adopted
Estonia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: Within 6 months after the last day of the RFY
Master file: -
Local file: -
Finland
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file: Adopted
Local file: Adopted
Former Yugoslav Republic of Macedonia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
France
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By tax return due date of notifying entity
Master file: Adopted
Local file: Adopted
Gabon
Effective Date: 01-Jan-2017
Voluntary Filing: -
Status: Adopted
MCAA Signatory:
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
Notification Date: By last day of RFY
Master file:
Local file:
Georgia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Germany
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By tax return due date of notifying entity
Master file: Adopted
Local file: Adopted
Gilbraltar
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By tax return due date of notifying entity
Master file:
Local file:
Greece
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
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
Master file:
Local file:
Guatemala
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: Adopted
Master file: Adopted
Local file: -
Guernsey
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
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
Master file:
Local file:
Guinea-Bissau
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Guyana
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Haiti
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Hong Kong
Effective Date: 01-Jan-2018
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: Within 3 months after the end of the accounting period
Master file: Adopted
Local file: Adopted
Hungary
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
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.
Master file: Adopted
Local file: Adopted
Iceland
Effective Date: 01-Jan-2017
Voluntary Filing: -
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file: Adopted
Local file: Adopted
India
Effective Date: 01-Apr-2016
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: At least two months prior to the due date for furnishing of the CbC report by the UPE
Master file: Adopted
Local file:
Indonesia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
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)
Master file: Adopted
Local file: Adopted
Ireland
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file:
Local file:
Isle of Man
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
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
Master file: -
Local file: -
Israel
Effective Date: 01-Jan-2016
Voluntary Filing: -
Status: Draft
MCAA Signatory:
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: Draft
Local file: Draft
Italy
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By tax return due date of notifying entity.
Master file:
Local file:
Jamaica
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Japan
Effective Date: 01-Apr-2016
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file: Adopted
Local file: Adopted
Jersey
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file:
Local file:
Kazakhstan
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By 1 September of the year following the RFY
Master file: Adopted
Local file: Adopted
Kenya
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Latvia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file:
Local file:
Liberia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Liechtenstein
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file: Adopted
Local file: Adopted
Lithuania
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY
Master file: Draft
Local file: Draft
Luxembourg
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file:
Local file:
Macao(China)
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date:  
Master file: -
Local file: -
Madagascar
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Malaysia
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file: Adopted
Local file:
Maldives
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Malta
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By tax return due date of notifying entity
Master file:
Local file:
Mauritania
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Mauritius
Effective Date: 01-Jul-2018
Voluntary Filing: -
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: Within 12 months after the last day of the RFY
Master file:
Local file:
Mexico
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By the last day for filing CbC Report
Master file: Adopted
Local file: Adopted
Monaco
Effective Date: 01-Jan-2018
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY.
Master file:
Local file:
Mongolia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Montserrat
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Myanmar
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Netherlands
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file: Adopted
Local file: Adopted
New Zealand
Effective Date: 1-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
-
SPE
-
Notification:
UPE
SPE
CE
Notification Date: -
Master file:
Local file:
Nigeria
Effective Date: 01-Jan-2018
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Norway
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By tax return due date of notifying entity
Master file:
Local file:
Oman
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Pakistan
Effective Date: 01-Jul-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
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.
Master file: Adopted
Local file: Adopted
Panama
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Papua New Guinea
Effective Date: 01-Jan-2017
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file:
Local file:
Paraguay
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Peru
Effective Date: 01-Jan-2017
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: Adopted
Local file: Adopted
Poland
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
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.
Master file: Adopted
Local file: Adopted
Portugal
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
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.
Master file:
Local file:
Qatar
Effective Date: 01-Jan-2017
Voluntary Filing: -
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
-
>Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY. However, for the first time, within 12 months after the last day of the RFY
Master file: -
Local file: -
Romania
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
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.
Master file:
Local file:
Russia
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: No later than 8 months after the last day of the RFY
Master file: Adopted
Local file: Adopted
Saint Lucia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Saint Kitts and Nevis
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
San Marino
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Sao Tome and Principe
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Saudi Arabia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Serbia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Senegal
Effective Date: 01-Jan-2018
Voluntary Filing: -
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Seychelles
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Sierra Leone
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Singapore
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: -
Master file:
Local file:
Slovak Republic
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By tax return due date of notifying entity
Master file:
Local file:
Slovenia
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By tax return due date of notifying entity
Master file: Adopted
Local file: Adopted
South Africa
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By the last day for filing CbC Report
Master file: Adopted
Local file: Adopted
South Korea
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
-
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.
Master file: Adopted
Local file: Adopted
Spain
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file: Adopted
Local file: Adopted
Sri Lanka
Effective Date: 01-Apr-2018
Voluntary Filing: -
Status: Draft
MCAA Signatory: -
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY.
Master file: Draft
Local file: Draft
Sweden
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By last day of RFY
Master file: Adopted
Local file: Adopted
Switzerland
Effective Date: 01-Jan-2018
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: Within 90 days after the last day of the RFY
Master file:
Local file:
Taiwan
Effective Date: 01-Jan-2017
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: Upon tax return filing.
Master file: -
Local file:
Thailand
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Togo
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Trinidad and Tobago
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Tunisia
Effective Date: 01-Jan-2020
Voluntary Filing: -
Status: Draft
MCAA Signatory: -
Secondary:
LF
SPE
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: Draft
Local file: Draft
Turkey
Effective Date: -
Voluntary Filing: -
Status: Draft
MCAA Signatory: -
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: Not yet prescribed
Master file: Draft
Local file: Draft
Turks and Caicos Islands
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
UAE
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory:
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
UK
Effective Date: 01-Jan-2016
Voluntary Filing: n/a
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: By the last day of the RFY
Master file:
Local file:
Ukraine
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -
Uruguay
Effective Date: 01-Jan-2017
Voluntary Filing:
Status: Adopted
MCAA Signatory:
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date: Not yet prescibed
Master file: Adopted
Local file: Adopted
US
Effective Date: 30-Jun-2016
Voluntary Filing:
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
Notification:
UPE
SPE
CE
Notification Date:
Master file:
Local file:
Vietnam
Effective Date: 01-Jan-2017
Voluntary Filing: -
Status: Adopted
MCAA Signatory: -
Secondary:
LF
SPE
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: Adopted
Local file: Adopted
Zambia
Effective Date: -
Voluntary Filing: -
Status: Expected
MCAA Signatory: -
Secondary:
LF
-
SPE
-
Notification:
UPE
-
SPE
-
CE
-
Notification Date: -
Master file: -
Local file: -