Country by country reporting and the changing landscape

The OECD issued a draft revised chapter V of the OECD guidelines on documentation on January 30 2014. The emphasis is now on both transfer pricing enquiry and on risk assessment. One of the key changes to help tax authorities with risk assessment is the introduction of guidance on country-by-country reporting (CBCR).

Locked content

The article you are trying to view is only available to subscribers and current trialists