Legal
BEPS Action 13: OECD releases CbC reporting implementation status and exchange relationships between tax administrations
Today, another important step was taken to implement Country-by-Country Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports. With over a year still to go before the first exchanges of CbC…
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