The Brockman brief: CbCR: Surrogate parent entity – good idea, but will it work?
The OECD’s BEPS Action 13: Country-by-Country Reporting Implementation Package introduced a ‘surrogate parent entity’ (surrogate) concept for the country-by-country (CbC) report.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article:
