jueves, 15 de junio de 2017

OECD releases updated guidance on Country-by-Country reporting


On April 6, 2017, the Organisation for Economic Co-operation and Development (OECD) released additional guidance on implementation of Country-by-Country (CbC) reporting (the guidance), as set out in the Action 13 Report “Transfer Pricing Documentation and Country-by-Country Reporting.” Guidance was originally published in June 2016, was expanded upon in December 2016, and has been updated again in this latest version. The new content in this version primarily seeks to address concerns raised by the asset management industry in seeking to comply with the prior guidance. Nevertheless, the guidance has a broader impact.

Source & more info: PWC

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