Curaçao's National Ordinance of 13 June 2018 for the introduction of new three-tiered transfer pricing documentation requirements and certain other changes was published on 15 June 2018 and entered into force the following day. CbC Reporting The key points of the CbC reporting requirements are as follows: The reporting requirements apply for fiscal years beginning on or after 1 January 2018; The reporting threshold is ANG 1.5 billion annual consolidated group revenue in the previous year; The CbC reporting requirements apply for both ultimate parent companies resident in Curaçao and non-parent constituent entities in Curaçao (secondary local filing) if: The...