The Gibraltar Income Tax Office has published the Country-by-Country (CbC) reporting notification template and explanatory notes. Gibraltar's CbC reporting requirements apply for fiscal years beginning on or after 1 January 2016 for MNE groups meeting the standard EUR 750 million threshold (from 1 Jan 2017 for foreign parented groups). The initial notification is due 30 September 2017 on which entity within an MNE group will file the CbC report and where. A second notification is due by 31 December 2017 where a Gibraltar resident has been designated as a surrogate parent, and where a constituent is otherwise required to file...