Nigeria's Federal Inland Revenue Service (FIRS) has provided a guidance page on the country's Country-by-Country (CbC) reporting requirements, which were introduced through the Income Tax (Country-by-Country Reporting) Regulations 2018 and apply for reporting accounting years beginning on or after 1 January 2018 ({News-2018-06-22/A/5-previous coverage}). The guidance page includes:

• The Yearl…