OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting (BEPS Action 13)
The Inclusive Framework on BEPS has released additional interpretative guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13). The release of the new guidance was announced in a press release dated 13 September 2018 as published on the website of the OECD. The new guidance includes questions and answers on the treatment of dividends received and the number of employees ...
Verklaringen Koninkrijk ten behoeve van (Europees en Caribisch) Nederland, Aruba en Curaçao over effectieve data voor uitwisseling van informatie op basis van CbC en CRS onder de MCAA
Op 13 september 2018 zijn de Engelse teksten van een viertal verklaringen van het Koninkrijk der Nederlanden in het kader van de effectieve data voor uitwisseling van informatie onder het WABB-verdrag (Verdrag inzake wederzijdse administratieve bijstand in belastingzaken) en de Multilateral Competent Authority Agreement (MCAA) in het Tractatenblad van het Koninkrijk der Nederlanden geplaatst (Trb. 2018, 167). Ten behoeve van Nederland, zowel voor het Europese als voor het Caribische deel ...
BEPS Action 13: OECD releases CbC reporting implementation status and exchange relationships between tax administrations
On 11 October 2017, the OECD announced that a further step was taken to implement Country-by-Country Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports ("the CbC MCAA"). Over 1000 automatic exchange relationships have now been established among jurisdictions committed to exchanging CbC Reports as of mid-2018, including those between EU Member States ...