Strategizing International Tax Best Practices – by Keith Brockman

The UK House of Commons Notice of Amendments, as of 29 June 2020, includes an interesting proposed amendment re: Country-by-Country (CbC) reporting.  A CbC report would be submitted as part of the UK group’s tax strategy for taxpayers subject to the DST.

The CbC public transparency initiative was included in proposed legislation in other countries, including France and the U.S.  These proposals were never finalized, and the UK proposal, for certain groups, may be nearing certainty.

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