viernes, 17 de junio de 2016

Canada continues moving forward with OECD transparency agenda

Canada recently announced two measures aligned with the Organisation for Economic Co-operation and Development (OECD) base erosion and profit shifting (BEPS) project. Effective April 1, 2016, the Canada Revenue Agency (CRA) began sharing selected Canadian tax rulings with certain countries in accordance with BEPS Action 5, and on May 12, Canada signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (MCAA).

Source: PwC

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