On 17 December 2015, the French parliament adopted the Finance Bill for 2016, which includes the introduction of Country-by-Country (CbC) reporting requirements based on the guidelines developed as part of Action 13 of the OECD BEPS Project.

The main aspects of the CbC reporting requirements as adopted are summarized as follows.

CbC Report Filing by French Parent Entity

A CbC report must b…