The Dutch House of Representatives (lower house of parliament) has reportedly adopted the legislation needed to bring the Dutch Country-by-Country (CbC) reporting requirements in line with EU rules ({News-2017-03-24/P/3- previous coverage}). In addition to the amendments to comply with the EU rules, the legislation also makes certain other changes, which include extending CbC penalties to notification non-compliance, and in the latest draft approved, increasing the CbC non-compliance penalty from up to EUR 20,250 to up to EUR 820,000. Subject to approval by the Senate, the legislation will enter into force 5 June 2017.