lunes, 25 de abril de 2016

Italy introduces country-by-country reporting requirement

Italy introduced a country-by-country reporting obligation in its 2016 budget law approved on December 28, 2015, effective January 1, 2016. The budget law – also known as the Stability Law – imposes an obligation on multinational enterprises that exceed certain thresholds to prepare a country-by-country report along the lines set forth in the OECD’s final report on Action 13 of the BEPS Action Plan.

Source & more info: Deloitte

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