OECD updates CbCR guidance covering aggregated vs. consolidated data reporting, JV treatment

Jul 18,2017

The Inclusive Framework on BEPS releases additional guidance to give certainty to tax administrations and MNE Groups on the implementation of Country-by-Country (CbC) Reporting under BEPS Action 13; Additional guidance addresses 2 specific issues a) how to treat an entity owned and/or operated by two or more unrelated MNE Groups (e.g. Joint Venture entity), and b) whether aggregated data or consolidated data for each jurisdiction is to be repor...

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