viernes, 25 de marzo de 2016

Canada proposes country-by-country reporting in its 2016 federal budget

On March 22, 2016, the Canadian federal government tabled its annual budget, which proposes implementing annual country-by-country (CbC) reporting for Canadian-parented multinationals (MNEs). This requirement is recommended in Action 13 of the base erosion and profit shifting (BEPS) initiative launched by the Organisation for Economic Co-operation and Development (OECD), which addresses transfer pricing documentation for MNEs.
Source & more info: PwC

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