On 4 December 2017, the French tax administration published a release announcing a transitional measure to relieve constituent entities of an MNE from a local CbC report filing obligation if a CbC report has been voluntarily filed by the MNE group's parent for the 2016 fiscal year and such report will be transmitted by the foreign tax authority to the French authority. The release notes that this transitional relief is in accordance with the OECD guidance for voluntary (parent surrogate) fi…