The Guernsey government has updated its guidance page on BEPS and Country-by-Country (CbC) reporting with the publication of Bulletin 2017-12 CBC Reporting. The Bulletin provides for an extension of the CbC reporting deadline to 31 March 2018 for reporting fiscal years with a standard reporting deadline prior to that date (12 months after year end) . The Bulletin also provides that a report will not need to be filed in Guernsey by a constituent entity if the relevant criteria resulting in the reporting requirement has been rectified during the period 1 January 2018 up to and including 30 March 2018...