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International - Country-by-Country Reporting: Filing Obligations and First Implementation

Country:
International
Author:
R. Veldhuizen; L. Teneketzis
Issue:
International Transfer Pricing Journal, 2016 (Volume 23), No 3
Published:
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.
 
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