The Indonesian Directorate General of Taxes has issued Regulation PER-29/PJ/2017, which provides for the implementation of Country-by-Country (CbC) reporting as introduced by Regulation 213/PMK.03/2016 ({News-2017-01-17/A/3-previous coverage}). The main points of Regulation PER-29/PJ/2017 are summarized as follows: The CbC reporting requirements, including notification requirements, apply for the reporting fiscal year ending 31 December 2016; For the first year (2016), both the CbC report and notification are due by 30 April 2018, and for subsequent years, the CbC report and notification are due within 12 months following the end of the reporting fiscal year; The CbC reporting threshold for ultimate parents resident...