On 11 October 2017, the Luxembourg tax authority published a Country-by-Country (CbC) reporting FAQ, including information on the submission of CbC reports. Luxembourg CbC reporting requirements apply for fiscal years beginning on or after 1 January 2016, with the first reports due 31 December 2017 The FAQ provides that CbC reports must be submitted via the MyGuichet e-filing system by entering the information directly or with a completed XML file. For this purpose, a user guide and XSD schema for the XML is provided in the FAQ. The FAQ also covers other general CbC reporting requirements, including the requirement to...