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03 October 2017

OECD publishes two handbooks on Country-by-Country reporting

At the conclusion of the plenary meeting in Norway of the Organisation for Economic Cooperation Development's (OECD) Forum on Tax Administration on September 29, a series of new tax reports were published. The Country-by-Country Reporting: Handbook on Effective Implementation (the Handbook on implementation) is a practical guide to the key elements that countries need to keep in mind when introducing Country-by-Country (CbC) reporting in line with the Action 13 minimum standard. The report includes guidance on technical issues related to the filing, exchange and use of CbC reports, as well as on practical matters that tax authorities will need to address.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2017-1611

Document ID: 2017-1611

 
 

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