lunes, 11 de abril de 2016

Canada announces proposed country-by-country reporting requirements

As anticipated by many, Canada’s 2016-2017 federal budget proposed new country-by-country (CbC) reporting for large multinational entities. While draft legislation is not yet available and will be released for comment “in the coming months,” indications in the 2016 budget are that Canada’s CbC rules will be consistent with the OECD recommendations in the October 5, 2015, final report Transfer Pricing Documentation and Country-by-Country Reporting – Action 13.

Source & more info: PwC

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