OECD updates CbCR-Guidance covering consolidated group revenue definition, confidentiality condition non-compliance

Feb 09,2018

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) definition of total consolidated group revenue and b) whether non-compliance with the confidentiality, appropriate use and consistency conditions constitutes systemic failure; On the first issue...


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