On 26 March 2018, the Indonesian Tax Authority published an updated guidance page on Country-by-Country (CbC) reporting. Indonesia's CbC reporting requirements were introduced by Regulation 213/PMK.03/2016 and expanded upon and clarified by implementing Regulation PER-29/PJ/2017 ({News-2018-01-26/A/2-previous coverage}). The regulations also include requirements for Master and Local file, although these are not covered by the guidance. The guidance page covers: The general CbC reporting requirements, which apply for MNE groups meeting a consolidated gross revenue threshold of IDR 11 trillion if the ultimate parent is resident in Indonesia (primary filing) and a threshold of EUR 750 million if the ultimate parent...