The Hong Kong Inland Revenue Department issued a release on 18 March 2022 announcing an extension of the CbC notification deadline for accounting periods ending between 31 December 2021 and 28 February 2022. --- Country-by-Country Reporting - Notification Deadline Under section 58H of the Inland Revenue Ordinance (Cap. 112), a Hong Kong entity of a reportable group is required to file a notification in relation to country-by-country ("CbC") reporting for an accounting period. The notification must be filed within 3 months after the end of the relevant accounting period ("notification deadline"). Recognising the recent COVID-19 pandemic situation, the Department would...