International - Country-by-Country Reporting: Filing Obligations and First Implementation
- R. Veldhuizen; L. Teneketzis
- International Transfer Pricing Journal, 2016 (Volume 23), No 3
- 17 February 2016
This article provides an overview of the proposed country-by-country filing obligations based on the guidance found in the revised Chapter V of the OECD Transfer Pricing Guidelines (as per the Action 13 Final Report), and discusses certain issues pertaining to the initial implementation of CbC reporting.