International - Country-by-Country Reporting – All Smoke and Mirrors or the BEPS Project’s First Success?
- T. Meijer; S. Kerkvliet; B. van Stigt
- International Transfer Pricing Journal, 2017 (Volume 24), No 6
- 10 November 2017
On 6 September 2017, the OECD issued a report on the implementation of country-by-country reporting. In this article, the authors outline the key clarifications and the new guidance provided in that report and discuss the impact thereof.