On 28 November 2017, Belgium's Federal Public Service (SPF) Finance published an update on its guidance page for BEPS Action 13 requirements, announcing that the deadline for the submission for Country-by-Country report (Form 275 CBC) and Master File (Form 275 MF) in respect of the fiscal year ending 31 December 2016 has been extended from 31 December 2017 to 31 March 2018. In addition, the de…