Honduras published Agreement SAR-653-2023 in the Official Gazette on 19 March 2024, which establishes new rules for Country-by-Country (CbC) reporting. Key points include:
- The CbC reporting requirements apply for MNE groups with consolidated annual revenue of at least EUR 750 million or HNL 19 billion in the previous fiscal year;
- The requirement to file a CbC report primarily applies for ultimate parent entities resident for tax purposes in Honduras, although secondary local filing requireme…