Qatar's General Tax Authority (GTA) reportedly issued a notice on 16 June 2019 to clarify the application of the country's CbC reporting requirements. Originally to apply from 2017, the notice provides that the CbC reporting requirements apply with respect to reporting fiscal years beginning on or after 1 January 2018. The requirement to submit a CbC report applies for ultimate parent entities of MNE groups resident in Qatar that meet an annual consolidated group revenue threshold of QAR 3 billion in the previous year. For ultimate parents subject to the requirements, the CbC report must be submitted within 12 months...