The OECD has published a document summarizing the common errors made by MNE groups in preparing Country-by-Country Reports. This includes 28 common recurring errors identified by tax administrations, as well as common errors concerning the use of invalid or prohibited characters in the CbC reporting XML schema.
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Common errors made by MNE groups in preparing Country-by-Country reports
Country-by-Country (CbC) reports contain valuable information on the global allocation of the income, …