Honduras published Agreement SAR-653-2023 in the Official Gazette on 19 March 2024, which establishes new rules for Country-by-Country (CbC) reporting. Key points include: The CbC reporting requirements apply for MNE groups with consolidated annual revenue of at least EUR 750 million or HNL 19 billion in the previous fiscal year; The requirement to file a CbC report primarily applies for ultimate parent entities resident for tax purposes in Honduras, although secondary local filing requirements also apply for non-parent constituent entities in Honduras if: the ultimate parent entity is not required to file a CbC report in its jurisdiction of residence;...