miércoles, 16 de noviembre de 2016

Slovakia plans to introduce country-by-country reporting

In the course of the base erosion and profit shifting (BEPS) project, the OECD introduced extensive changes to existing transfer pricing documentation processes and created an additional documentation element, the country-by-country (CbC) report. Slovakia will follow the OECD guidance and implement the requirement to prepare a CbC report.
Source & more info: Deloitte

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