OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting
The Inclusive Framework on BEPS has released additional interpretative guidance to give greater certainty to tax administrations and MNE Groups on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13). The new guidance makes clear that, under the BEPS Action 13 minimum standard, the automatic exchange of CbC reports filed under local filing rules is not intended. The release of the report was announced in a press release ...
OECD releases further guidance for tax administrations and MNE Groups on CbC-reporting
The OECD/G20 Inclusive Framework on BEPS has released additional interpretative guidance to give greater certainty to tax administrations and MNE Groups on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13). This was announced in a press release on the website of the OECD. From the press release: The new guidance includes questions and answers on, amongst other topics, the treatment of dividends received, the operation of local ...
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 ...