lunes, 29 de agosto de 2016

Canada issues proposed legislation on country-by-country reporting

On July 29, 2016, Canada’s Department of Finance released draft legislative proposals for public comment that would implement the country-by-country (CbC) reporting requirements proposed in the 2016 federal budget. The proposed amendments mirror the guidance issued by the Organisation for Economic Co-operation and Development (OECD) under Action 13 of its base erosion and profit shifting (BEPS) initiative and would be applicable for fiscal years beginning after 2015.

Source & more info: PwC

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