On 16 November 2017, Pakistan's Federal Board of Revenue issued Notification S.R.O. 1191(I)/2017 on amendments to the Income Tax Rules, 2002 to add a new Chapter - VIA: Documentation and Country-by-Country Reporting Requirements. This final notification is generally consistent with the draft notification issued in June 2017, although changes are made with respect to the first reporting fiscal year (tax year 2017) and with respect to the initial CbC report and notification submission deadlines. The CbC reporting rules are summarized as follows: A reporting threshold of EUR 750 million consolidated revenue in the previous fiscal year (or equivalent in amount...