OECD releases second CbCR peer reviews; Confirms India meets ‘appropriate use’ test

Sep 03,2019

OECD releases second annual peer reviews of the BEPS Action 13 Country-by-Country (CbC) reporting initiative considering its implementation by jurisdictions as of April 2019, states that it demonstrates strong progress in continuing efforts to improve the taxation of MNEs worldwide; OECD highlights that the second annual peer review comprehensively examines 116 jurisdictions which are members of the Inclusive Framework and informs that ove...

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