Irish Revenue has published eBrief No. 107/17, which announces that for the first reporting fiscal year (year ending 31 December 2016), the Country-by-Country reporting deadline is extended from 31 December 2017 to 28 February 2018.
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Country-by-Country Reporting (DAC 4) - Filing Update
Ireland’s Country-By-Country (CbC) Reporting filing obligations are contained in Section 891H of the Taxes Consolidation Act 1997 and the Taxes (Country-by-Country Reporting) Regulations 2016.
The firs…