Curaçao's Inspectorate of Taxes has published English-language guidance on Country-by-Country (CbC) reporting. The guidance provides a detailed review of Curaçao's CbC reporting requirements, which apply for reporting fiscal years beginning on or after 1 January 2018 for MNE groups with consolidated group revenue of ANG 1.5 billion or more in the preceding year ({News-2018-09-20/A/3-previous coverage}). The guidance also briefly covers the submission of CbC reports, including that an online application for electronic submission will be launched in 2019, which will be in English. Until the full reporting process has  been digitalized, however, CbC reports are to be submitted to the Tax...