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