OECD releases guidance on appropriate use of CbCR information, updates implementation guidance

Sep 06,2017

The Inclusive Framework on BEPS releases 2 sets of guidance - appropriate use of information contained in Country by Country Reports (CbCR) & additional guidance on CbCR implementation under OECD BEPS Action Plan 13; Appropriate use of information guidance clarifies the meaning of "appropriate use", highlights the consequences of non-compliance wit...


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