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BEPS Central Tracker: Summary

Reviewed and updated monthly, the BEPS Central Tracker offers a global overview of BEPS Action 13 implementation, jurisdiction by jurisdiction, which covers the introduction of country-by-country (CbC) reporting, master file and local file documentation when applicable.

To be prepared by tax return filing deadline (3 months after FY end - extended for FY ended December 2017 to 30 September 2018). To be made available within 7 days upon request
CbC Report Master File Local File
Jurisdiction Effective date Revenue threshold Filling deadline Notification deadline Effective date Threshold for preparation Preparation deadline Effective date Threshold for preparation Preparation deadline
Andorra
Angola
Anguilla                    
Argentina 1-Jan-17 EUR 750 million Within 12 months of end of income year
Within 3 months of end of income year
Aruba
Australia 1-Jan-16 A$1 billion Within 12 months of end of income year (extended to 15 February 2018 for FYE 31 December 2016) By the due date of the CbC report 1-Jan-16 A$1 billion Within 12 months of end of income year (extended to 15 February 2018 for FYE 31 December 2016) 1-Jan-16 A$1 billion Within 12 months of end of income year (extended to 15 February 2018 for FYE 31 December 2016)
Austria 1-Jan-16 EUR 750 million Within 12 months of end of income year By the end of the reporting fiscal year 1-Jan-16 If Turnover exceeds EUR 50 million for two consecutive fiscal years To be submitted within 30 days, only upon request, after filing of the tax return 1-Jan-16 If Turnover exceeds EUR 50 million for two consecutive fiscal years To be submitted within 30 days, only upon request, after filing of the tax return
Bahamas TBA TBA TBA TBA            
Bangladesh
Barbados                    
Belgium 1-Jan-16 EUR 750 million Within 12 months of end of income year (extended to 31 March 2018 for FYE 31 December 2016) By the end of the reporting fiscal year (extended to 30 September 2017 for the first year and to 31 March 2018 for FYE 31 December 2017)
1-Jan-16 Either: a) Revenue exceeds EUR 50 million (excluding non-recurring income); b) Balance sheet total is at least €1 billion; or c) Annual average number of full-time employees is at least 100.  Within 12 months of end of income year 1-Jan-16 Either: a) Revenue exceeds EUR 50 million (excluding non-recurring income); b) Balance sheet total is at least €1 billion; or c) Annual average number of full-time employees is at least 100.
To be submitted with income tax return
Belize
Benin
Bermuda 1-Jan-16 EUR 750 million Within 12 months of end of income year By the end of the reporting fiscal year (extended to 1 September 2017 for the first year). Notification is a one-of process and does not need to be repeated annually
Bosnia and Herzegovina (FBiH) 1-Jan-18 BAM 1.5 billion (approx. EUR 750 million) Within 3 months of end of income year (31 March) N/A 1-Jan-18 BAM 1.5 billion (approx. EUR 750 million) Within 45 days upon request 1-Jan-16 Related party transactions exceed BAM 500,000 Within 45 days upon request
Botswana                    
Brazil 1-Jan-16 R$ 2.26 billion/ EUR 750 million Filing with ECF to SPED (31 July after reporting year end) 31 July after reporting year end
British Virgin Islands TBA EUR 750 million
Brunei Darussalam
Bulgaria 1-Jan-16 EUR 750 million Within 12 months of end of income year By the end of the reporting fiscal year (extended to 31 December 2017 for the first year)
Burkina Faso
Cameroon
Canada 1-Jan-16 EUR 750 million Within 12 months of end of income year By the due date of the CbC report
Cayman Islands 1-Jan-16 EUR 750 million/ US$850 million Within 12 months of end of income year (but for years that began on or before 31 March 2016 the deadline is 31 May 2018) By the end of the reporting fiscal year (deadline for 2016 deferred to 15 May 2018)
Chile 1-Jan-16 EUR 750 million Within six months of end of income year (For Chilean surrogate reporting entity) 30 days before filing deadline
China 1-Jan-16 RMB 5.5 billion To be filed with ultimate parent's income tax return, by 31 May 31-May-17 1-Jan-16 Either: a) the Chinese entity is part of a multinational group that files a master file; or b) related party transactions exceed RMB 1 billion To be prepared within 12 months of end of income year 1-Jan-16 Either: a) The annual amount of ownership transfer of tangible assets with related parties is over RMB 200 million; or b) The annual amount of financial asset transfers with related parties is over RMB 100 million; or c) The annual amount of ownership transfers of intangible assets with related parties is over RMB 100 million; or d) The annual amount of other related party transactions is over RMB 40 million. To be prepared by 30 June following the tax year in question. Filing within 30 days upon request
Colombia 1-Jan-16 81,000,000 TU (approximately USD 810 million) Within 12 months of end of income year 19 January 2018 in respect of FY 2016
1-Jan-17 Either: (a) gross equity on the last day of the fiscal year or period equals at least 100,000 Taxable Units (approximately US$ 1 million); or (b) gross revenues of respective year equal at least 61,000 TU (US$ 610,000); and (c) transactions are carried out with related parties Not yet specified
1-Jan-16 Either: (a) gross equity on the last day of the fiscal year or period equals at least 100,000 Taxable Units (approximately US$ 1 million); or (b) gross revenues of respective year equal at least 61,000 TU (US$ 610,000); and (c) transactions are carried out with related parties Filing date determined annually through Regulatory
Decree, dependent on the last digit of the taxpayer's ID (between 11 July and 25 July in 2017)
The Congo, Democratic Republic of
The Congo, Republic of
Costa Rica 1-Jan-17 EUR 750 million
To be filed by 31 December 2018 for 2017 fiscal year
By the end of the reporting fiscal year 1-Jan-17 Regulation does not include thresholds
Within 10 days upon request 1-Jan-17 Regulation does not include thresholds
Within 10 days upon request
Croatia 1-Jan-16 EUR 750 million Within 12 months of end of income year Within 4 months of end of income year
Curacao TBA TBA TBA
Cyprus 1-Jan-16 EUR 750 million Within 12 months of end of income year (extended to 28 February 2018 for FYE 31 December 2016) By the end of the reporting fiscal year (extended to 20 October 2017 for FYE 31 December 2016; extended to 15 January 2018 for FYE 31 December 2017)
Czech Republic 1-Jan-16 EUR 750 million Within 12 months of end of income year By 31 October 2017 (filing necessary only once)
Denmark 1-Jan-16 KR 5.6 billion Within 12 months of end of income year By the end of the reporting fiscal year 1-Jan-16 Large enterprises (SME exemption from some documentation requirements) Within 60 days upon request 1-Jan-16 Large enterprises (SME exemption from some documentation requirements) Within 60 days upon request
Djibouti                    
Egypt
Eritrea
Estonia 1-Jan-16 EUR 750 million Within 12 months of end of income year Within 6 months of end of income year 1-Jan-07 Turnover in excess of EUR 50 million; or a consolidated balance sheet of EUR43 million or more; or 250 or more employees Within 60 days upon request 1-Jan-07 Turnover in excess of EUR 50 million; or a consolidated balance sheet of EUR43 million or more; or 250 or more employees Within 60 days upon request
EU 1-Jan-16 EUR 750 million Within 12 months of end of income year
         
Finland 1-Jan-16 EUR 750 million Within 12 months of end of income year By the end of the reporting fiscal year (exceptionally extended to 31 May 2017 for fiscal years ending before that date) 1-Jan-17 Related party transactions exceed EUR 0.5 million (SME exemption from some documentation requirements) Within 60 days upon request (cannot be requested earlier than 6 months from the end of the accounting period) 1-Jan-17 Related party transactions exceed EUR 0.5 million (SME exemption from some documentation requirements) Within 60 days upon request (cannot be requested earlier than 6 months from the end of the accounting period)
France 1-Jan-16 EUR 750 million Within 12 months of end of income year By the due date of the income tax return (4 months after year end) 1-Jan-18 €400 million of gross assets on the balance sheet and/or of €400 million of net sales Documentation to be made available to the French tax authorities at the outset of a tax audit.  Required within 30 days upon request. 1-Jan-18 €400 million of gross assets on the balance sheet and/or of €400 million of net sales Documentation to be made available to the French tax authorities at the outset of a tax audit.  Required within 30 days upon request.
Gabon 1-Jan-17 FCFA 491,967,750,000 Within 12 months of end of income year By the end of the reporting fiscal year 1-Jan-17 Regulation does not include thresholds To be prepared by the time of the submission of the annual income tax return of the group’s parent entity. 1-Jan-17 Regulation does not include thresholds
To be submitted at the time of the submission of the annual income tax return.
Georgia TBA TBA TBA
Germany 1-Jan-16 EUR 750 million Within 12 months of end of income year By the due date of the income tax return of the notifying entity (31 May 2017) 1-Jan-17 The German taxpayer is part of a multinational group and its revenues were EUR 100 million or greater in the prior financial year Within 60 days upon request 1-Jan-17 €6 million for intercompany goods transactions or €600,000 for other transactions Within 60 days upon request
Gibraltar 1-Jan-16 EUR 750 million Within 12 months of end of income year
The filing date of the tax return (i.e. within 9 months) of the notifying constituent entity for the preceding fiscal year
           
Greece 1-Jan-16 EUR 750 million Within 12 months of end of income year (extended by 7 working days in the first year) By the end of the reporting fiscal year (extended to 31 December 2017 for the first year)
Guatemala TBA TBA TBA TBA TBA TBA
Guernsey 1-Jan-16 EUR 750 million Within 12 months of end of income year (extended to 31 March 2018 for FYE 31 December 2016) Within 6 months of end of income year, for Guernsey-resident ultimate or surrogate parent companies; 30 November following the year end for other Guernsey-resident multinational group entities
Haiti
Hong Kong 1-Jan-18 EUR 750 million (or HK$6.8 billion)  Within 12 months of end of income year Within 3 months of the end of the income year
1-Apr-18 Enterprises that meet two of the following criteria: annual revenue exceeding HK$200 million, assets exceeding HK$200 million and workforce exceeding 100 employees. Documentation to be prepared within 6 months of the end of the income year
1-Apr-18 Enterprises that meet two of the following criteria: annual revenue exceeding HK$200 million, assets exceeding HK$200 million and workforce exceeding 100 employees. Documentation to be prepared within 6 months of the end of the income year
Hungary 1-Jan-16 EUR 750 million Within 15 months of end of income year By the end of the reporting fiscal year (extended to 31 December 2017 for the first year) 1-Jan-18 A group is obliged to prepare a master file if it has at least one member registered outside of Hungary To be prepared no later than 12 months after the last day of the taxpayer’s tax year 1-Jan-18 Related party transactions exceeding HUF 50 million To be prepared by the filing date of the corporate tax return (the last day of the fifth month following the closing of the given tax year)
Iceland 1-Jan-17 ISK 100 billion By the end of each calendar year after the end of the fiscal year By the end of the reporting fiscal year (extended to 31 December 2018 for the first year)
India 1-Apr-16 INR 55,000 million (c. $840 million)
Due date for filing income tax return (30 November following the FY end; however, filing deadline for 2016/17 FY is exceptionally postponed to 31 March 2018) 60 days prior to due date of filing income tax return (extended to 31 January 2018 for the first year)
1-Apr-16 a) The consolidated revenue of the MNE Group exceeds INR 5,000 million ($75 million) in the preceding financial year; and b) The aggregate value of international transaction exceeds INR 500 million ($7.5 million) or international transactions related to intangibles exceed INR 100 million ($1.5 million)
By the due date of filing the income-tax return (30 November after the year end). For FY ended March 2017, the due date is extended to 31 March 2018
1-Apr-16 N/A By the due date of filing the income-tax return (30 November after the year end). For FY ended March 2017, the due date is extended to 31 March 2018
Indonesia 1-Jan-16 IDR 11 trillion Within 12 months of end of income year N/A 1-Apr-16 Either: a) gross annual revenue exceeds IDR 50 billion ($3.7 million); b) related-party transactions for tangible goods exceed IDR 20 billion in a year; c) similar transactions for services or interest payments exceed IDR 5 billion; or d) any of these transactions involve a party in a jurisdiction with a lower tax rate than Indonesia's 25% Documentation to be prepared within 4 months of the end of the income year 1-Apr-16 Either: a) gross annual revenue exceeds IDR 50 billion ($3.7 million); b) related-party transactions for tangible goods exceed IDR 20 billion in a year; c) similar transactions for services or interest payments exceed IDR 5 billion; or d) any of these transactions involve a party in a jurisdiction with a lower tax rate than Indonesia's 25% Documentation to be prepared within 4 months of the end of the income year
Ireland 1-Jan-16 EUR 750 million Within 12 months of end of income year (extended to 28 February 2018 for FYE 31 December 2016) By the end of the reporting fiscal year
Isle of Man 1-Jan-17 EUR 750 million Within 12 months and one day of end of income year Within 6 months of the end of the reporting fiscal year for resident ultimate parent entities; within one year and a day for resident entities of foreign-parented groups
Israel 1-Jan-17 NIS 3.4 billion TBA
Italy 1-Jan-16 EUR 750 million Within 12 months of end of income year (extended to 9 February 2018 for FYE 31 December 2016) The filing date of the tax return (i.e. within 9 months) of the notifying constituent entity for the preceding fiscal year (extended to 31 October 2017 for the first year)
Ivory Coast
Jamaica
Japan 1-Apr-16 JPY 100 billion Within 12 months of end of income year By the end of the reporting fiscal year; 31 December 2017 for foreign-parented groups 1-Apr-17 JPY100 billion In the year following the fiscal year-end of the ultimate parent company of the multinational corporation group 1-Apr-17 Either: a) intercompany transactions more than JPY5 billion (total amount of both payment and receipt); or intangible transactions more than JPY300 million No filing requirement
Jersey 1-Jan-16 EUR 750 million Within 12 months of end of income year (for "Jersey CbC reports" only, 31 December 2017 filing deadline extended to 31 January 2018; does not apply to CbC reports containing information on non-Jersey entities) By the end of the reporting fiscal year (extended by concession to 31 March 2017 in the first year)
Kazakhstan 1-Jan-16 EUR 750 million Within 12 months of end of income year From 1 January 2018, 1 September after the reporting year (first notification by 1 September 2018) 1-Jan-19 EUR 750 million Within 12 months upon request
financial year end
1-Jan-19 Revenue of not less than 5 million monthly calculation indices (approximately USD 36 million) Must be submitted within 12 months of the reporting
financial year end
Kenya
Korea, South 1-Jan-16 KRW 1 trillion Within 12 months of end of income year Within 6 months of end of income year 1-Jan-16 Both: KRW 100 billion of revenue per year in South Korea; and cross-border related-party transactions exceeding KRW 50 billion per year. Within 12 months of end of income year 1-Jan-16 Both: KRW 100 billion of revenue per year in South Korea; and cross-border related-party transactions exceeding KRW 50 billion per year.
Within 12 months of end of income year
Latvia 1-Jan-16 EUR 750 million Within 12 months of end of income year By the end of the reporting fiscal year. (First notification is exceptionally postponed to 31 August 2017)
Liberia
Liechtenstein 1-Jan-17 CHF 900 million
Within 12 months of end of income year
By the end of the reporting fiscal year 1-Jan-18 CHF 900 million Within 60 days upon request 1-Jan-18 CHF 900 million Within 60 days upon request
Lithuania 1-Jan-16 EUR 750 million Within 12 months of end of income year. (First filing deadline is exceptionally postponed to 31 March 2018) By the end of the reporting fiscal year. (First notification is exceptionally postponed to 31 December 2017) 1-Jan-18 EUR 15 Million Within 30 days upon request 1-Jan-18 EUR 3 Million Within 30 days upon request
Luxembourg 1-Jan-16 EUR 750 million Within 12 months of end of income year By the end of the reporting fiscal year. (First notification is exceptionally postponed to 31 March 2017)
Macau
Malaysia 1-Jan-17 MYR 3 billion Within 12 months of end of income year By the end of the reporting fiscal year 1-Jan-17 MYR 3 billion (Taxpayers that are obliged under the Income Tax (Country-by-Country Reporting) Rules 2016 to prepare the Country-by-Country Report must prepare a master file
Within 30 days upon request 1-Jan-17 TBA Within 30 days upon request
Maldives TBA  TBA TBA TBA            
Malta 1-Jan-16 EUR 750 million Within 12 months of end of income year The filing date of the tax return (generally within 9 months) of the notifying constituent entity for the preceding fiscal year
Mauritius 1-Jul-18 EUR 750 million Within 12 months of end of income year Within 12 months of end of income year
Mexico 1-Jan-16 MXN 12 billion Within 12 months of end of income year By the end of the reporting fiscal year 1-Jan-16 MXN 686,252,580
Within 12 months of end of income year 1-Jan-16 MXN 686,252,580
Within 12 months of end of income year
Monaco
Mongolia TBA  TBA TBA TBA            
Montserrat                    
The Netherlands 1-Jan-16 EUR 750 million Within 12 months of end of income year By the end of the reporting fiscal year (extended to 1 September 2017 for the first year) 1-Jan-16 EUR 50 million Master file must be included in the taxpayer's records within the term set for submission of the corporate income tax return 1-Jan-16 EUR 50 million Local file must be included in the taxpayer's records within the term set for submission of the corporate income tax return
New Zealand 1-Jan-16 EUR 750 million Within 12 months of end of income year Not applicable: each year the Inland Revenue will contact the New Zealand-headquartered corporate groups that are required to file the CbC report
Nigeria TBA TBA TBA
Norway 1-Jan-16 NOK 6.5 billion Within 12 months of end of income year By the due date of the income tax return of the notifying entity (31 May)
Oman TBA  TBA TBA TBA            
Pakistan 2-Jul-16 EUR 750 million Within 12 months of end of income year (for tax year 2017, the filing deadline is 31 March 2018)
By the tax return filing deadline (for tax year 2017 [1 July 2016 to 30 June 2017] the notification deadline is 15 February 2018)
1-Jul-16 TBA ithin 30 days upon request 1-Jul-16 PKR 100 million (approximately US$ 950,000)
Within 30 days upon request
Panama 1-Jan-17 TBA To be provided upon request by the tax authority
1-Jan-17 TBA To be provided upon request by the tax authority
Papua New Guinea 1-Jan-16 2 million kina Within 12 months of end of income year By the end of the reporting fiscal year
Paraguay
Peru 1-Jan-18 Taxpayers that are members of a MNE TBA TBA 1-Jan-17 20,000 UIT (approximately US$23.82 million) The Decree states no later than 12 months after FY end
1-Jan-16 2,300 UIT (approximately US$2.74 million) June following the FY end (postponed until April 2018 for FY ended December 2016)
Poland 1-Jan-16 EUR 750 million Within 12 months of end of income year By the end of the reporting fiscal year (extended to within 10 months of the end of the first reporting fiscal year)
1-Jan-17 Revenues or expenses exceeding EUR 20 million To be prepared by tax return filing deadline (3 months after FY end - extended for FY ended December 2017 to 30 September 2018).  To be made available within 7 days upon request 1-Jan-17 Revenues or expenses exceeding EUR 2 million  
Portugal 1-Jan-16 EUR 750 million Within 12 months of end of income year Within 5 months of the end of the fiscal period concerned (extended for FYE 31 December 2016 to 31 October 2017; extended again on 24 October 2017 to 31 December 2017)
Qatar TBA  TBA TBA TBA            
Romania 1-Jan-16 EUR 750 million Within 12 months of end of income year By the last day of the reporting fiscal year of the group, but no later than the deadline for submitting the annual corporate tax return of the consituent entity (generally due
on the 25th day of the third month following the end of
the tax year)
Russia 1-Jan-17 RUB 50 billion Within 12 months of end of income year 8 months after the end of the group parent company's reporting fiscal year 1-Jan-17 RBL 50 Billion Must be provided within 3 months of a request by the tax authority, but no earlier than 15 months after the end of the income year. 1-Jan-18 RBL 50 Billion Must be provided within 3 months of a request by the tax authority, but no earlier than 15 months after the end of the income year.
Saint Kitts and Nevis
TBA TBA TBA TBA            
San Marino
Saudi Arabia
Senegal TBA TBA TBA TBA
Serbia
                 
Seychelles
Sierra Leone
Singapore 1-Jan-17 SGD 1.125 billion Within 12 months of end of income year N/A 1-Jan-17 Purchase of goods from all related parties S$15 million; Sale of goods to all related parties S$15 million; Loans owed to all related parties S$15 million; Loans owed by all related parties S$15 million; All other categories of related party transactions S$1 million Within 30 days upon request 1-Jan-17 Purchase of goods from all related parties S$15 million;
Sale of goods to all related parties S$15 million;
Loans owed to all related parties S$15 million;
Loans owed by all related parties S$15 million;
All other categories of related party transactions S$1 million
Within 30 days upon request
Slovakia 1-Jan-16 EUR 750 million Within 12 months of end of income year The annual filing date of
the tax return for the
relevant fiscal year (generally due within 3 months of the FYE).  For the FYE 31 December 2016, by 31 March 2017
1-Jan-15 Taxpayers that are required to keep a complete documentation are: Taxpayers that are obliged to keep their accounts under IFRS; Taxpayers whom conduct transactions with related parties that are established in a non-treaty state (also where secondary adjustments are required); Taxpayers that apply for an advance tax ruling; Taxpayers that claim a deduction of losses in excess of EUR 300,000 (incurred in previous years); Taxpayers that, in the two following tax periods, claim deduction of losses in excess of EUR 400,000 incurred in previous years; Taxpayers that claim tax relief under the Research and Development Incentives Act or Investment Incentive Act Within 15 days upon request 1-Jan-15 Taxpayers that are required to keep a complete documentation are: Taxpayers that are obliged to keep their accounts under IFRS; Taxpayers whom conduct transactions with related parties that are established in a non-treaty state (also where secondary adjustments are required); Taxpayers that apply for an advance tax ruling; Taxpayers that claim a deduction of losses in excess of EUR 300,000 (incurred in previous years); Taxpayers that, in the two following tax periods, claim deduction of losses in excess of EUR 400,000 incurred in previous years; Taxpayers that claim tax relief under the Research and Development Incentives Act or Investment Incentive Act Within 15 days upon request
Slovenia 1-Jan-16 EUR 750 million Within 12 months of end of income year The first notification will have to be submitted for tax year 2017. The notification is attached to the tax return of the respective year, with the first deadline for submission on 31 March 2018
South Africa 1-Jan-16 ZAR 10 billion / EUR 750 million Within 12 months of end of income year (for MNEs whose reporting fiscal year commences before 1 March 2016 the deadline is extended to 28 February 2018) Within 12 months of end of income year 01-Jan-2016 (01-Oct-16 for South African multinationals which do not qualify for the ZAR 10 billion CbC reporting threshold or subsidiaries of foreign multinationals not subject to secondary reporting for CbC purposes) Either: a) Revenue exceeds ZAR 10 billion; or b) Related-party transactions exceed ZAR 100 million. Within 12 months of end of income year 01-Jan-2016 (01-Oct-16 for South African multinationals which do not qualify for the ZAR 10 billion CbC reporting threshold or subsidiaries of foreign multinationals not subject to secondary reporting for CbC purposes) Either: a) Revenue exceeds ZAR 10 billion; or b) Related-party transactions exceed ZAR 100 million. Within 12 months of end of income year
Spain 1-Jan-16 EUR 750 million Within 12 months of end of income year By the end of the reporting fiscal year 1-Jan-16 EUR 45 million To be at the disposal of Spanish Tax Administration by 26 July 2017 for fiscal year 2016 1-Jan-16 EUR 45 million To be at the disposal of Spanish Tax Administration by 26 July 2017 for fiscal year 2016
Sri Lanka
Sweden 1-Jan-16 SEK 7 billion Within 12 months of end of income year By the end of the reporting fiscal year (extended to 30 April 2017 in the first year) 1-Apr-17 250 employees and either: a) revenues of SEK 450 Million, or b) total assets of SEK 400 million To be prepared at the time of the submission of the annual income tax return of the group’s parent entity. 1-Apr-17 250 employees and either: a) revenues of SEK 450 Million, or b) total assets of SEK 400 million To be prepared at the time of the submission of the annual income tax return.
Switzerland 1-Jan-18 CHF 900 million Within 12 months of end of income year By the end of the reporting fiscal year
Taiwan
1-Jan-17 27 billion Taiwan dollars  By 31 December after end of income year (a one month extension may be granted upon request)  By filing date for corporate income tax return (generally due within 5 months of the FYE)  1-Jan-17 Annual revenue exceeds 3 billion Taiwan dollars ($100 million) and the amount of annual cross-border controlled transactions exceeds 1.5 billion Taiwan dollars To be submitted by 31 December after the end of the fiscal year. 
Filing of both MF & LF may be delayed by one month upon approval
 1-Jan-17 Revenue 300 million Taiwan dollars/ Intercompany transactions 200 million Taiwan dollars  To be prepared by 31 May after the end of the fiscal year.  Under audit, to be submitted within one month upon request.  Filing of both MF & LF may be delayed by one month upon approval
Thailand                    
Trinidad and Tobago TBA TBA TBA TBA            
Tunisia TBA  TBA TBA TBA            
Turkey 1-Jan-17 TL 2,037 million Within 12 months of end of income year 1-Jan-16 TRY 250 Million End of the second month following the corporate tax declaration submission date 1-Jan-16 TRY 100 Million End of the second month following the corporate tax declaration submission date
Turks and Caicos Islands
Ukraine
UK 1-Jan-16 EUR 750 million Within 12 months of end of income year By the end of the reporting fiscal year (extended by concession to 1 September 2017 in the first year)
Uruguay 1-Jan-17 TBA TBA TBA 1-Jan-17 TBA TBA 1-Jan-17 N/A TBA
USA 30-Jun-16 $850 million To be filed with ultimate parent's income tax return N/A
Vietnam 1-Jan-17 VND 18,000 billion To be prepared by filing date of corporate income tax return (90 days after fiscal year end). Under audit, to be submitted within 15 days upon request TBA 1-Jan-17 Annual total revenue less than VND 50 billion (US$ 2.2 million) and total related party transaction values less than VND 30 billion (US$ 1.3 million) To be prepared by filing date of corporate income tax return (90 days after fiscal year end). Under audit, to be submitted within 15 days upon request 1-Jan-17 Annual total revenue less than VND 50 billion (US$ 2.2 million) and total related party transaction values less than VND 30 billion (US$ 1.3 million) To be prepared by filing date of corporate income tax return (90 days after fiscal year end). Under audit, to be submitted within 15 days upon request
Zambia TBA  TBA TBA TBA            

 

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