“OECD Forum on Tax Administration issues handbooks to address implementation and use of CbC reports”

Posted on

Source: Deloitte Global Transfer Pricing Alert 2017-044, 18 October 2017

This is a useful Deloitte summary of two recent OECD handbooks –

Country-by-Country Reporting: Handbook on Effective Implementation and

Country-by- Country Reporting: Handbook on Effective Tax Risk Assessment.

These handbooks are meant to assist tax authorities to use the information received through the exchange of country-by- country information within their tax risk assessment framework.

Advertisements

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s