The Thai Revenue Department recently published Notification No. 419, prescribing the procedure for the submission of Country-by-Country (CbC) reports. Key points include: The reporting entity must register for CbC reporting purposes either through: the E-Filing service on the Revenue Department website (www.rd.go.th); or the Tax Single Sign On (Tax SSO) service on the Ministry of Finance website (https://etax.mof.go.th); and Once approval is received from either filing service, the reporting entity can use the username and password provided to file the CbC report through the CbC reporting system on the Revenue Department website. The Revenue Department has also published new guidance...