On 1 October 2016, France published Decree No. 2016-1288 of 29 September 2016 in the Official Gazette. The decree implements the country's Country-by-Country (CbC) reporting requirements, which were introduced as part of the Finance Act 2016 ({News-2015-12-31/A/2- previous coverage}). The CbC reporting requirements apply for fiscal years beginning on or after 1 January 2016 for MNE groups meeting the standard EUR 750 million annual consolidated revenue threshold.
The implementing decree sets…