Spain has published Order HFP/1978/2016 of 28 December 2016 in the Official Gazette. The order approves Spain's Country-by-Country (CbC) reporting form; Model 231 Declaration of CbC Information (modelo 231 de Declaración de información país por país). The order also sets out the general instructions for completion and submission of the form, including:

• The required content, which is line with …