The Qatar Ministry of Finance reportedly issued a circular the end of November 2018 on Country-by-Country (CbC) reporting, which provides that only MNE groups with their ultimate (surrogate) parent resident in Qatar are required to submit a CbC reporting within the standard deadline of 12 months after the end of the reporting fiscal year. It also provides that only ultimate (surrogate) parent entities in Qatar are required to submit a CbC notification in respect of 2018 by 31 December 2018. For other non-parent local constituent entities of an MNE group, the CbC reporting and notification requirements are delayed until a...