OECD issues additional guidance on CbC reporting

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Source: Deloitte Global Transfer Pricing Alert, 1st July 2016

The OECD on June 29, 2016, issued additional guidance on the implementation of the country-by-country (CbC) reporting requirement introduced in the BEPS Action 13 Final Report issued on October 5, 2015.

The guidance covers four issues:

  • Transitional filing options to eliminate initial year effective dates differences (the “gap” year issue)
  • The application of CbC reporting to investment funds
  • The application of CbC reporting to partnerships
  • The impact of currency fluctuations on the EUR 750 million filing threshold

Source article here

 

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