On 21 November 2016, a Decree from the Dutch State Secretary of Finance was published in the Netherlands Official Gazette concerning an extension of the first Country-by-Country (CbC) reporting notification deadline. Under Dutch CbC reporting rules, resident entities are required to notify the tax authority by the end of the reporting fiscal year as to whether they are the ultimate parent or surrogate parent for the group, and if neither, the identity and jurisdiction of the reporting entity. This means the first CbC reporting notification would be due by 31 December 2016 for calendar fiscal years. However, the Dutch authorities...