On 10 October 2016, the Inland Revenue Authority of Singapore (IRAS) published an e-Tax guide on Country-by-Country (CbC) reporting. Singapore's CbC reporting requirements are not yet implemented, but are included as part of the draft Income Tax (Amendment) (No. 3) Bill 2016, which is pending enactment.

Some key aspects of the guide include:

• The requirements will apply from the 2017 financial…