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Guernsey - An Important Step Forward: Guernsey Introduces Country-by-Country Reporting

Country:
Guernsey
Author:
J. Huxtable
Issue:
International Transfer Pricing Journal, 2017 (Volume 24), No 2
Published:
20 March 2017
On 21 October 2016, Guernsey signed the OECD multilateral competent authority agreement for the automatic exchange of country-by-country reports. The author considers how such reporting is being implemented in Guernsey and the anticipated effects for taxpayers.
 
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