San Marino has published Delegated Decree No. 18 of 25 January 2019, which provides for the introduction of Country-by-Country (CbC) reporting requirements. This includes that for reporting fiscal years beginning on or after 1 January 2019, MNE groups meeting the standard EUR 750 million consolidated group revenue threshold in the previous year will need to submit a CbC report in San Marino by 31 December following the reporting fiscal year. The reporting requirement primarily applies for ultimate parent entities resident in San Marino, although secondary local filing requirements for non-parent constituent entities may also apply where standard secondary filing conditions...