The Hong Kong Inland Revenue Department has announced an extension of the deadline for constituent entities to file a Country-by-Country (CbC) report when secondary local filing is required. The deadline is extended to 31 March 2020 in respect of reporting accounting periods ending between 31 December 2018 and 31 March 2019. The extension is provided given that the discussion of some bilateral arrangements for the exchange of CbC reports between Hong Kong and other jurisdictions is still unde…