lunes, 18 de abril de 2016

Canada announces proposed country-by-country reporting requirements

Canada’s 2016-2017 federal budget, released 22 March 2016, proposes new country-by-country (CbC) reporting for large multinational entities. While draft legislation is not yet available, indications in the 2016 budget are that the CbC rules will be consistent with the OECD recommendations in the 5 October 2015 final report on action 13 of the BEPS initiative.

Source & more info: Deloitte

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