The OECD guidance addresses transitional filing options for MNE groups that operate in some jurisdictions (such as the US) that have not adopted country-by-country reporting effective for January 1st 2016; the application of country-by-country reporting to investment funds and partnerships; and how ...
Taxand UK discuses the new guidance in the Country-by-Country reporting programme. On 29 June 2016, the Organisation for Economic Co-operation and Development (OECD) announced additional guidance on the practical implementation of its Country-by-Country (CbC) Reporting programme, published in final...
The ITA has not yet published guidance notes on CbC reporting. If guidance notes are published by the ITA we will issue a further client update. Commencement Part IV of the Act implementing country-by-country reporting and registration requirements in the BVI is deemed to have come into force...
en über die Weiterentwicklung derVerrechnungspreisdokumentation unter dem sogenannten „Action Item13“ des „Base Erosion and Profit Shifting („BEPS“) Projects“ der OECDund der G20 („BEPS-Initiative“): „Guidance on Transfer Pricing Docu-mentation and Country-by-Country Reporting“....
ACTION ITEM 13: GUIDANCE ON TRANSFER PRICING DOCUMENTAT ION AND COUNTRY-BY-COUNTRY REPORTINGOn July 19, 2013, the Organization for Economic Cooperation and Development ("O.E.C.D.") released its full Action Plan on Base Erosion and Profit Shifting (the "B.E.P.S. Action Plan"), with ...
value creation" and action 13"Guidance on transfer pricing documentation and Country-by-Country reporting" andhow Colombia has advanced in their implement... JC Díaz-Velandia 被引量: 0发表: 2018年 Country-by-Country Over-Reporting? National Sovereignty, International Tax Transparency, and the Inclu...
On Feb. 6, the OECD followed up with implementation guidance on country-by-country reporting. It recommended that multinational companies file the initial template for fiscal years beginning on or after Jan. 1, 2016. A multinational company is required to file the template within one year after...
The Parliament has passed legislation to implement the Australian public country-by-country reporting regime. The reporting regime will require large multinational enterprises with Australian-sourced income of AU$10m or more to publish specified information on a country-by-country basis...
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BEPS Action 13 Guidance on Transfer Pricing Documentation and Country-by-Country Reporting wedding customs and traditions 婚礼的习俗与传统 (1) A Comparison of Chinese and Western Culture from the Differences of Marriage Customs从婚礼习俗差异看中西方文化 世界各国习俗礼仪.ppt Chinese_and_Foreign_Wedding...