On 27 December 2016, the Luxembourg tax authorities published the procedures to submit the CbC notification as required under the CbC reporting law (Law 7031), which was published in the Official Gazette on the same date ({News-2016-12-21/A/3- previous coverage}). In addition to providing the procedures, the authorities also extended the deadline for the CbC notification for the first year to 31 March 2017. For later years, the deadline is the end of the fiscal year reported on as provided un…