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.
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.