OECD has published the December 20109 update for implementation of country-by-country reporting (CbCR).
The table of contents conveniently provides the date for the updating of the relevant sections. The local filing section indicates a December 2019 update.
The guidance link is referenced for review.
Click to access guidance-on-the-implementation-of-country-by-country-reporting-beps-action-13.pdf
Strategizing Multinational Tax Risks 
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