On 25 October 2017, India's Central Board of Direct Taxes issued Circular No. 26 of 2017, which extends the deadline for furnishing a Country-by-Country report for the first year to 31 March 2018. Under India's CbC reporting requirements, the first reporting year is the fiscal year 2016-17 (beginning 1 April 2016), with the report due by the annual tax return deadline (30 November). However, s…