The Hong Kong Inland Revenue Department has published a series of user guides on its Country-by-Country (CbC) reporting portal. The guides are dated December 2018 and include:
- A Guide to Account Registration;
- A Guide to Notification Filing;
- A Guide to Return (Report) Filing; and
- User Guide of Data Preparation Tool.
Hong Kong's CbC reporting requirements apply for reporting fiscal years beginning on or after 1 January 2018, with voluntary filing allowed for earlier years. CbC reports a…