On 19 September 2017, the Czech Republic published Act No. 305/2017 amending Act no. 164/2013 on International Cooperation in Tax Administration and related acts for the purpose of Country-by-Country (CbC) reporting, as well as the Decree 306/2017 on the CbC report content and instructions. The Act, which was approved by parliament on 16 August 2017 ({News-2017-08-21/A/2-previous coverage}), transposes Council Directive (EU) 2016/881 to require CbC reports for MNE groups meeting the standard EUR 750 million threshold. The Decree provides the standard CbC reporting tables, as well as general instructions on the purpose of CbC reports, period covered, data sources, etc.,...