On 11 July 2017, the German Ministry of Finance issued a (rather brief) guidance on the Country-by-Country reporting requirements introduced in Germany in line with BEPS Action 13 and the EU Administrative Assistance Directive as amended. The guidance is presented as the result of high-level consultations between the tax authorities of the various German regional governments (Lander). The guidance indicates that CbC reporting is effective for tax years starting after 31 December 2015. With respect to report format and technical specifications, the guidance only makes a reference to the OECD XML schema and related User Guide. It does, however, reproduce...