Nigeria's Federal Inland Revenue Service (FIRS) has updated its Country-by-Country (CbC) Reporting guidance page with the publication of a public notice on the suspension of local filing requirement for non-parent constituent entities until further notice. Other requirements continue to apply, such as the filing of CbC notifications. --- PUBLIC NOTICE ON LOCAL FILING PROVISION IN REGULATION 4 OF THE INCOME TAX (COUNTRY BY COUNTRY REPORTING) REGULATIONS 2018. The Income Tax (County by Country Reporting) Regulations S.I. No.6 of 2018 ("CbC Regulations") was published in 2018 and has thereafter entered into force. The requirement to file CbC Reports forms part of...