Curaçao's Inspectorate of Taxes has published English-language guidance on Country-by-Country (CbC) reporting. The guidance provides a detailed review of Curaçao's CbC reporting requirements, which apply for reporting fiscal years beginning on or after 1 January 2018 for MNE groups with consolidated group revenue of ANG 1.5 billion or more in the preceding year ({News-2018-09-20/A/3-previous coverage}).
The guidance also briefly covers the submission of CbC reports, including that an onlin…