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 ...