On 27 September 2020, Oman published Ministerial Decision 79/2020 in the Official Gazette, which provides for the introduction of Country-by-Country (CbC) reporting requirements. The reporting requirements apply for MNE groups headquartered and/or operating in Oman with effect for reporting fiscal years beginning on or after 1 January 2020. In addition to CbC reporting, CbC notification require…