Burkina Faso's Ministry of Finance has published the Finance Law for the 2023 Budget (Law No. 029-2022/ALT), which was originally promulgated on 30 December 2022. The Ministry of Finance has also published an overview of the tax measures included in the law. One of the key measures is the introduction of Country-by-Country (CbC) reporting requirements in line with OECD guidelines, which apply for MNE groups with consolidated annual revenue of at least XOF 491 billion in the previous year. When required, CbC reports must be submitted electronically within 12 months following the end of the reporting fiscal year using a...