This content is from: Transfer Pricing

Why tax market doubts country-by-country reporting

The OECD issued a revised draft of chapter V of the OECD guidelines on documentation in January, which placed emphasis on transfer pricing enquiry and risk assessment. Guidance on country-by-country reporting (CBCR) was one of the vital additions aimed at helping tax authorities with risk assessment. However, reactions have shown that, in its current state, CBCR may not be feasible.

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