As previously reported, Oman published Ministerial Decision 79/2020 on 27 September 2020, which provides for the introduction of CbC reporting requirements. The requirements apply from 1 January 2020 for MNE groups meeting an annual consolidated group revenue threshold of OMR 300 million in the previous year. When required, CbC reports are due within 12 months following the end of the reporting fiscal year and must be submitted electronically. The reporting requirement primarily applies for ultimate parent entities resident in Oman, although secondary local filing requirements for non-parent constituent entities may also apply where standard secondary filing conditions are met, including:...