According to recent reports, the Finnish government is planning to provide a deadline extension for the Country-by-Country (CbC) reporting notification for the first year. Although Finland's CbC reporting requirements have not yet been approved, the country is required and has proposed to implement the requirements from fiscal year 2016 as per Council Directive (EU) 2016/881 ({News-2016-06-07/A/2- previous coverage}). This includes the requirement that notification of the reporting entity be submitted with the tax authorities by the end of the fiscal year being reported on, which for the first year, would be 31 December 2016. The planned extension in Finland would...