Guernsey - An Important Step Forward: Guernsey Introduces Country-by-Country Reporting
- J. Huxtable
- International Transfer Pricing Journal, 2017 (Volume 24), No 2
- 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.