OECD – Guidance on the Implementation of Country-by-Country Reporting. BEPS ACTION 13
OECD – Guidance on the Implementation of Country-by-Country Reporting. BEPS ACTION 13. All OECD and G20 countries have committed to implementing Country-by-Country (CbC) reporting, as set out in the Action 13 Report “Transfer Pricing Documentation and Country-by -Country Reporting”. Recognising the significant benefits that CbC reporting can offer a tax administration in undertaking high level…