Strategizing International Tax Best Practices – by Keith Brockman

Posts tagged ‘CbC guidance’

OECD: CbCR update

OECD has published the December 20109 update for implementation of country-by-country reporting (CbCR).

The table of contents conveniently provides the date for the updating of the relevant sections.  The local filing section indicates a December 2019 update.

The guidance link is referenced for review.

http://www.oecd.org/ctp/guidance-on-the-implementation-of-country-by-country-reporting-beps-action-13.pdf

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