Brazil's Federal Revenue Department (RFB) has published a Q&A document on the Country-by-Country reporting requirements provided in RFB Normative Instruction (NI) No. 1.681/2016 ({News-2017-01-04/A/3- previous coverage}). Brazil's CbC reporting requirements apply for fiscal years beginning on or after 1 January 2016, with the first CbC reports due 31 July 2017. The reporting threshold is annual group revenue in the previous year of BRL 2.26 billion or more (or EUR 750 million or equivalen…