According to recent reports, Nigeria has issued the Income Tax (Country-by-Country Reporting) Regulations 2018. The regulations provide for the implementation of CbC reporting in Nigeria in line with the Action 13 guidelines and for the exchange of CbC reports under the Multilateral Competent Authority Agreement (MCAA) for the automatic exchange of CbC reports, which Nigeria signed in January 2016 and approved in August 2016 (not yet activated according to OECD). Nigeria has already indicated that it will accept voluntarily filed CbC reporting for the 2016 fiscal year, although it is expected that mandatory requirement will apply for fiscal years beginning...