Netherlands
Overview of CbC reporting requirements
The Netherlands has fully implemented the BEPS Action 13 (CbC reporting) minimum standard and meets all of the terms of references.
First reporting fiscal year: Commencing on or after 1 January 2016
Consolidated group revenue threshold: EUR 750 million
Filing deadline: 12 months following the end of the reporting fiscal year
The domestic legal and administrative framework
The Netherlands confirms that its rules have not changed and continue to be applied effectively. The Netherlands continues to meet all terms of reference.