miércoles, 8 de junio de 2016

Australian country-by-country reporting implementation – unique Local File design finalized

The Australian Taxation Office (ATO) has finalized its design of the Local File requirements under the Australian Country-by-Country (CbC) reporting laws. The Australian Local File will not be a transfer pricing report; rather, it will require certain specific transfer pricing and business information to be reported in a standardized electronic form.

Source: PwC

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