Honduras published Agreement SAR-653-2023 in the Official Gazette on 19 March 2024, which establishes new rules for Country-by-Country (CbC) reporting. Key points include:

• The CbC reporting requirements apply for MNE groups with consolidated annual revenue of at least EUR 750 million or HNL 19 billion in the previous fiscal year;
• The requirement to file a CbC report primarily applies for ultim…