On 30 December 2015, the Dutch Ministry of Finance issued Regulation No. DB/2015/462M, which sets out the information required under the country's recently adopted transfer pricing documentation requirements ({News-2015-12-28/A/5- previous coverage}). The requirements are in line with the guidelines developed as part of Action 13 of the OECD BEPS Project. CbC Report The Country-by-Country (CbC) reporting requirement applies when consolidated group revenue in the previous year exceeds EUR 750 million. The CbC report must be prepared in accordance with the model included in the regulation and submitted in XML format. The required information includes the following for each jurisdiction: Table...