The Belize Tax Service published a notice on 20 November 2024 regarding local filing requirements for Country-by-Country (CbC) reports. Belize's CbC reporting requirements apply from 1 January 2019 for MNE groups meeting a EUR 850 million consolidated group revenue threshold. This includes local filing requirements for non-parent constituent entities in Belize, although these were suspended. According to the notice, the implementation of the local filing requirements is now required. The notice does not, however, specify the year from which the local filing requirements apply. Additional clarification will be published once available.