The Luxembourg tax administration has updated its Country-by-Country (CbC) reporting guidance page, which includes a new user manual for the MyGuichet e-filing system for the submission of CbC reports, as well as a new XSD (XML) schema. As provided in the prior manual, the new manual provides that CbC reports may be submitted via direct/manual entry of CbC information or through submission of an XML file. In addition, the new manual provides that user can also manage corrections of CbC repor…