Country-by-country tax reporting: TUAC submission to the OECD
TUAC contribution to the OECD Public Consultation on Draft Revised Guidance on Transfer Pricing Documentation and Country-by-Country Reporting



  • 1402t_beps_cbcpdf

Attachment includes TUAC comments submitted to the OECD as part of a public consultation round on an OECD proposal of revision of Chapter V of the Transfer Pricing Guidelines, including a template for country-by-country reporting by multinational enterprises to tax administrations. This consultation takes place in the context of the implementation of the OECD Action Plan on Bare Erosion and Profit Shifting (BEPS)