The Slovak parliament has approved legislation (Bill No. 299) to transpose into domestic law the amendments made to the EU Administrative Cooperation Directive by Council Directive (EU) 2016/881 concerning Country-by-Country (CbC) reporting. The legislation, which amends Law 442/2012 on international assistance and cooperation in tax administration, was approved by parliament on 1 February 2017 and sent to the president for approval on 13 February.
The CbC reporting requirements are in line…