The OECD has announced the release of further guidance for tax administrations and MNE Groups on Country-by-Country reporting.
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23/12/2019 - The 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 makes clear that, under the BEPS Action 13 minimum standard, the automatic exchange of CbC report…