lunes, 7 de marzo de 2016

Nigeria signs country-by-country report exchange agreement

Nigeria signed the Multilateral Competent Authority Agreement (MCAA) for the automatic exchange of country-by-country reports (CbCRs) on January 27 2016, along with 30 other countries. The mandatory preparation of CbCRs by multinational enterprises (MNEs) is one of the recommendations under Action 13 of the Organization for Economic Cooperation and Development's (OECD) Base Erosion and Profit Shifting (BEPS) project. A CbCR contains financial and other data for each jurisdiction in which an MNE operates. Tax administrators can use the report to assess high-level transfer pricing risks and other BEPS-related risks.
Source & more info: PwC

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