UK updates CbCR Manual, restricts data usage to 'high level' TP risk assessment

Aug 16,2017

UK HMRC updates ‘International Exchange of Information Manual’ [providing guidance on country-by-country (CbC) reporting format for multinationals] in light of recent update to OECD’s CbC Reporting guidance; Confirms that multinationals will have to report via XML (extensible markup language) schema to ensure international consistency and CbC Report must be filed online through a secure HMRC portal for which MNEs will be required to regis...

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