OECD announces further guidance on the implementation of CbC Reporting

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Source: OECD news release 8 February 2018

“As jurisdictions have moved into the CbCR implementation stage, some questions of interpretation have arisen.

In the interests of consistent implementation and certainty for both tax administrations and taxpayers, the Inclusive Framework on BEPS has issued guidance to address certain key questions.”

OECD guidance here



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