The Inland Revenue Board of Malaysia (IRBM) updated its Country-by-Country (CbC) reporting guidance page on 19 September 2018, including a new user manual on the registration process for MNEs to proceed with CbC reporting. The manual provides a step-by-step guide for registration, which will end with an automatic email confirming the registration application process is complete and a follow-up email from IRBM when the application is approved. A CbCR Data Preparation Guide has also been published, although it is password protected (assumed that IRBM would grant access as part of registration or upon request). Malaysia's CbC reporting requirements apply for...