On 22 September 2016, the German Bundestag (lower house of parliament) approved legislation for the implementation of the Multilateral Competent Authority Agreement (MCAA) on the exchange of Country-by-Country (CbC) reports. Germany signed the CbC MCAA on 27 January 2016.
Click the following link for the list of the CbC MCAA signatories to date.
Note- The approval of Germany's CbC reporting requirements is expected in the near future, with the requirements generally applying for fiscal ye…