Senegal's Ministry of Finance issued Order No. 001697 on 22 January 2024, which establishes the content and format requirements for Country-by-Country (CbC) reports, which are in line with OECD guidelines. The Order also provides that CbC reports must be submitted electronically using the form attached to the Order. Senegal introduced CbC reporting requirements in 2018 for MNE groups meeting an XOF 491 billion consolidated group revenue threshold. When required, the CbC report must be submitted within 12 months following the close of the reporting fiscal year, and a fine of up to XOF 25 million applies for failing to submit...