Irish Revenue has published eBrief No. 107/17, which announces that for the first reporting fiscal year (year ending 31 December 2016), the Country-by-Country reporting deadline is extended from 31 December 2017 to 28 February 2018. --- Country-by-Country Reporting (DAC 4) - Filing Update Ireland’s Country-By-Country (CbC) Reporting filing obligations are contained in Section 891H of the Taxes Consolidation Act 1997 and the Taxes (Country-by-Country Reporting) Regulations 2016. The first CbC Reports are due to be filed by relevant taxpayers in Ireland by 31 December 2017. An electronic CbC Reporting filing system has been developed by Revenue and the system includes...