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:
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 are due within 12 months following the reporting fiscal year and CbC notifications are due within 3 months. As such, the first mandatory CbC report requirement in Hong Kong is the CbC notification due 31 March 2019.
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