Irish Revenue has issued Taxes (Country-by-Country Reporting) Regulations 2015 (S.I. No. 629), which sets out the Country-by-Country (CbC) report filing requirements for domestic constituent entities and surrogate parent entities of MNE groups. The regulations following the enactment of the Finance Act 2015, which includes the CbC reporting requirement for ultimate parent entities of MNE groups that are resident in Ireland ({News-2015-12-28/A/3- previous coverage}). The main aspects of the regulations are summarized as follows. Domestic Constituent Entities and Equivalent CbC Report Domestic constituent entities are defined as group entities that are tax resident in Ireland, but are not an ultimate parent...