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21 November 2016

Dutch Government publishes Decree extending deadline for filing first notifications under Country-by-Country reporting rules

The Dutch Secretary of Finance published a Decree on November 21, by which the date for Dutch constituent entities to comply with the first notification requirement under the Dutch Country-by-Country (CbC) reporting rules has been extended. Based on the Dutch Corporate Income Tax Act (CITA), Dutch constituent entities of a multinational enterprise (MNE) group must notify the Dutch tax authorities about the identity and tax residence of the entity filing the CbC report by the last day of their reporting fiscal year. By means of the Decree, the deadline for filing the notification for the first CbC report has been extended to September 1, 2017. If the reporting fiscal year ends after August 31, 2017, the general notification rule will apply and the notification should be submitted by the last day of the reporting fiscal year.

A Tax Alert prepared by EY's Global Tax Desk Network, and attached below, provides additional details.

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Full text of Tax Alert 2016-1994

Document ID: 2016-1994

 

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