Further guidance on Country-by-Country reporting (BEPS Action 13)

Jul 24, 2017
The OECD has released additional guidance aimed at tax administrations and MNE Groups on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13).
The additional guidance looks at how to treat an entity owned and/or operated by two or more unrelated MNE Groups, and whether aggregated data or consolidated data for each jurisdiction is to be reported in Table 1 of the CbC report.