Since the last time you logged in our privacy statement has been updated. We want to ensure that you are kept up to date with any changes and as such would ask that you take a moment to review the changes. You will not continue to receive KPMG subscriptions until you accept the changes.
We want to make sure you're kept up to date. Please take a moment to review these changes. You will not receive KPMG subscription messages until you agree to the new policy.
Updated weekly, this summary report in table format offers a snapshot of implementation of country-by-country (CbC) reporting and Master file / Local file documentation requirements around the world.
Updates for the week ending 10 August 2018 include...
Bahamas: A bill concerning the country-by-country (CbC) reporting requirements has been approved by the lower house, and is pending before the Senate. If enacted, the CbC reporting rules would have an effective date of 1 January 2018.
Belgium: Master file filing details were added to the KPMG summary.
Colombia: The CbC notification requirements were updated on the KPMG summary.
Isle of Man: The government released a guide explaining how to prepare the CbC report using the XML schema. The KPMG summary thus has been updated.
Kenya: CbC reporting requirements were introduced in draft legislation.
New Zealand: CbC reporting requirements would have an effective date of 1 July 2018. The KPMG summary has been updated.
Nigeria: There is new guidance on CbC reporting, and the CbC notification form and details have been added to the KPMG summary.
Peru: There are new regulations on CbC reporting and transfer pricing documentation. The KPMG summary has been updated to reflect these changes.