OECD releases further guidance on four issues relevant for CbCR implementation

Sep 14,2018

The Inclusive Framework on BEPS releases additional guidance on certain interpretation issues related to the data to be included in the Country by Country (CbC) report under OECD BEPS Action Plan 13; Four specific issues addressed in this guidance include – i) Treatment of dividends received from Constituent Entities (CEs), ii) Use of shortened amounts in preparing Table 1, iii) Number of employees to be reported in cases where an MNE uses pr...


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