Guernsey has published Bulletin 2020/3 announcing an extension of the deadline for the submission of CbC notifications by constituent entities in Guernsey, which is being provided in relation to the extension of the income tax return deadline that was provided in light of COVID-19. --- Country by Country Reporting –Constituent Entity Reporting Deadline Bulletin 2020/3 This Bulletin is issued under the provisions of Regulation 10 of The Income Tax (Approved International Agreements) (Implementation) (Country by Country Reporting) Regulations, 2016 ("the CbCR Regulations") Amendment to the Guernsey Income Tax Filing and Constituent Entity Notification Deadline The Revenue Service has closely monitored...