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 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 ...
“ der OECDund der G20 („BEPS-Initiative“): „Guidance on Transfer Pricing Docu-mentation and Country-by-Country Reporting“. Darüber hinaus setzt ersich mit den Implikationen daraus für Steuerpflichtige auseinander undformuliert Forderungen an Finanzverwaltungen bezüglich des Umgangs...
Country-By-Country Reporting pursuant to the Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2018 amending the Mutual Legal Assistance (Tax Matters) Act, 2003 (as amended, the “Act”). What are the country-by-country reporting requirements under the Act? Part IV of the Act imposes ...
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...
However, the preamble to the U.S. CbC reporting regulations indicated that a procedure would be provided to allow for the voluntary filing of CbC reports by the ultimate parent of a U.S. MNE for the early reporting period in order to address this mismatch, and such guidance has been issue...
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...
2017 Malaysia Malaysia Plans OECD Country-by-Country Tax Reports for 2017 By Lien Hoang May 17 — Malaysia's Inland Revenue Board is "developing the appropriate infrastructure" to require multinational corporations to file country-by-country reports from 2017, the state tax agency told Bloomberg ...
Country-by-Country Reporting News & Information May 18, 2018 Useful Links: IRS.gov CbC Home OECD Home News Essentials News Releases IRS - The Basics IRS Guidance e-News Subscriptions IRS Resources Compliance & Enforcement Contact My Local Office Filing Options Forms & Instructions Frequently Asked ...
Step 1: Select a country or region(via the drop-down list or directly on the world map). The OECD Model Rules appear by default, and the rules in the EU Minimum Tax Directive are also available in the list. The date when the last update was made can be found under the selected coun...