The OECD has published updated consolidated guidance for tax administrations and MNE Groups on the implementation of country by country (CBC) reporting (BEPS Action 13). The additional guidance clarifies:
The OECD has published updated consolidated guidance for tax administrations and MNE Groups on the implementation of country by country (CBC) reporting (BEPS Action 13). The additional guidance clarifies:
The guidance covers five new specific areas:
The OECD has published updated consolidated guidance for tax administrations and MNE Groups on the implementation of country by country (CBC) reporting (BEPS Action 13). The additional guidance clarifies:
The OECD has published updated consolidated guidance for tax administrations and MNE Groups on the implementation of country by country (CBC) reporting (BEPS Action 13). The additional guidance clarifies:
The guidance covers five new specific areas: