On 1 February 2019, the Hong Kong Inland Revenue Department announced that voluntary filing of Country-by-Country (CbC) reports in Hong Kong for periods ending up to 31 March 2018 will not be accepted from 1 April 2019.
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Filing deadline for country-by-country return in respect of accounting periods beginning before 1 January 2018
Under section 58E(2) of the Inland Revenue Ordinance, a Hong Kong ultimate parent entity may voluntarily file a country-by-country (CbC) return in respect of a…