Legal
Summary of key points of additional implementation guidance on CbC reporting
On 5 November 2019, the OECD released additional guidance on the implementation of the country-by-country (CbC) reporting requirement, which was first introduced in the BEPS action 13 final report. The new guidance expands on the implementation guidance already issued by the OECD, most recently in September 2018. The November 2019…
Continue Reading
Subscribe to unlock the full article and access premium financial content.
Click here to read the full story: Tax at Hand