17 Sept: More guidance on Country-by-Country reporting

Sep 17, 2018

The OECD recently released additional interpretative guidance which includes questions and answers on the treatment of dividends received and the number of employees to be reported in cases where an MNE uses proportional consolidation in preparing its consolidated financial statements, which apply prospectively.

The guidance aims to assist tax administrations and MNE Groups alike on the implementation of Country-by-Country Reporting (BEPS Action 13).