Trinidad and Tobago published the Base Erosion and Profit-Shifting Inclusive Framework (Country-by-Country) Reporting Act, 2024 in the Official Gazette on 21 March 2024. As previously reported, provides for the introduction of CbC reporting requirements in line with BEPS Action 13 and will apply from the day to be fixed by presidential proclamation for MNE groups meeting an annual consolidated revenue threshold of at least the equivalent of USD 850 million in the preceding fiscal year. The e…