viernes, 2 de septiembre de 2016

OECD issues additional guidance on CbC reporting

The OECD on June 29, 2016, issued additional guidance on the implementation of the country-by-country (CbC) reporting requirement introduced in the BEPS Action 13 Final Report issued on October 5, 2015.
The guidance covers four issues:

  • Transitional filing options to eliminate initial year effective dates differences (the “gap” year issue);
  • The application of CbC reporting to investment funds;
  • The application of CbC reporting to partnerships; and
  • The impact of currency fluctuations on the EUR 750 million filing threshold. 
Source & more info: Deloitte

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