The Inland Revenue Board of Malaysia has published an updated Country-by-Country (CbC) guidance page including two sample notification letters to be used to notify the tax authority on the CbC reporting entity: notification as reporting entity and notification as non-reporting entity. Malaysia's CbC reporting requirements apply for financial years beginning on or after 1 January 2017 for MNE groups meeting a consolidated revenue threshold of MYR 3 billion in the previous year ({News-2017-01-04/A/6-previous coverage}). Notification of the reporting entity, which should be made in writing, is due by the last day of the reporting financial year, e.g., 31 Dec 2017...