>>>OECD publishes additional guidance on Country-by-Country reporting – BEPS Action 13 (PwC)

OECD publishes additional guidance on Country-by-Country reporting – BEPS Action 13 (PwC)

On 6 April 2017, the OECD has published further guidance for tax administrations and MNE Groups on Country-by-Country (CbC) reporting (Base Erosion and Profit Shifting (BEPS) Action 13). The guidance was released by the Inclusive Framework, which brings together over 100 countries and jurisdictions to collaborate on the implementation of the OECD/G20 BEPS Package. The purpose of the document is to clarify a number of interpretation issues that arose in relation to the information that should be included in the CbC report, and to provide guidance to jurisdictions when implementing the model legislation of the Action 13 report into their domestic rules.

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2017-04-10T09:09:21+00:00 10 april 2017|Categories: Directe belastingen|Tags: , , |