Brazil's Federal Revenue Department (RFB) has published a Q&A document on the Country-by-Country reporting requirements provided in RFB Normative Instruction (NI) No. 1.681/2016 ({News-2017-01-04/A/3- previous coverage}). Brazil's CbC reporting requirements apply for fiscal years beginning on or after 1 January 2016, with the first CbC reports due 31 July 2017. The reporting threshold is an…