The OECD has announced the release of further guidance for tax administrations and MNE Groups on Country-by-Country reporting.
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05/11/2019 - The OECD/G20 Inclusive Framework on BEPS has released additional interpretative guidance to give greater certainty to tax administrations and MNE Groups on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13).
The new guidance includes questions and answers on, amongst other topics, the treatment of dividends rec…