miércoles, 11 de febrero de 2015

OECD Issues Guidance on CbC Reporting Implementation

The Organization for Economic Cooperation and Development on February 6 released guidance on the implementation of transfer pricing documentation and country-by-country reporting. The eagerly awaited guidance provided answers to taxpayers’ questions regarding the timing of preparation and filing of the CbC report, which companies will be subject to the reporting requirements, the use of the CbC report by jurisdictions, and the mechanisms for government-to-government exchange of CbC reports.
Source & more info: Deloitte

No hay comentarios:

Publicar un comentario