The Agreement establishes the obligation to file the Country-by-Country Report (CbCR) and corresponding notification. On March 19, 2024, the Honduran Tax Authority (SAR) issued Agreement SAR-653-2023, establishing the obligation for certain entities to file Country-by Country Reports (CbCRs) and corresponding notifications.BackgroundThe Agreement establishes that, in accordance with Article 17 of Decree 232-2011, the CbCR is part of the information that must be submitted before the Tax Administration, with the objective of aligning transfer pricing documentation in accordance with Action 13 of the Base Erosion and Profit Shifting (BEPS) Action Plan of the Organisation for Economic Co-operation and Development (OECD).ScopeProvisions established in...