Senegal's Directorate General of Taxes and Domains posted a communiqué on Facebook on 17 September 2025 concerning the obligation to submit Country-by-Country (CbC) reports. In particular, the communiqué provides that the secondary local filing requirements for CbC reports is suspended in respect of the 2023 and 2024 fiscal years. Secondary local filing requirements would otherwise generally apply for non-parent constituent entities in cases where the ultimate parent of an MNE group is not r…