The French Country-by-Country reporting form (Form No. 2258 SD) was published 2 February 2017. The French CbC reporting requirements were adopted as part of the Finance Act 2016 and were implemented via Decree No. 2016-1288 published in October 2016 ({News-2016-10-03/A/2- previous coverage}). The CbC reporting requirements apply for fiscal years beginning on or after 1 January 2016 for MNE groups meeting the standard EUR 750 million annual consolidated revenue threshold.
Form No. 2258 SD is …