OECD releases CbCR guidance

Jan 06, 2020

The Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has released additional interpretative guidance on Country by Country (CbC) Reporting. The new guidance makes clear that, under the BEPS Action 13 minimum standard, the automatic exchange of CbC reports filed under local filing rules is not intended. Read the OECD update.