KPMG report: Country-by-country reporting, notification requirements per country

Notification requirements for country-by-country reporting

Notification requirements for country-by-country reporting

Under the OECD model legislation for country-by-country (CbC) reporting, group entities must file a notification about the reporting entity before the end of the reporting fiscal year.

The KPMG member firm in the Netherlands has prepared a report providing an overview of the CbC reporting notification requirements for all countries that have (currently) implemented final CbC reporting legislation from 2016, 2017, 2018, 2019, 2020, and 2021.

Read the KPMG CbC reporting notification overview* [PDF 751 KB] (26 pages and last updated 4 October 2021)

*This overview is subject to change if and when countries implement final CbC reporting legislation or, for example, if a country decides to grant an extension.


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.