The Thai Revenue Department has published a notification on amendments to the filing deadlines for Country-by-Country (CbC) reports. As previously prescribed, the primary filing deadline for CbC reports was with the annual tax return, which is generally due 150 days following the close of the accounting period. As provided by the notification, the primary filing deadline for CbC reports has been changed to 12 months after the close of the relevant accounting period, which is in line with standard OECD guidance. The notification also provides that in cases where secondary local filing requirements apply for non-parent constituent entities resident in...