Further CBCR guidance and resources on notification requirements
Further CBCR guidance and resources on notification requirements
Mon 03 Feb 2020
The OECD issued an announcement on 23 December 2019 concerning its updated country by country (CBCR) guidance – BEPS Action 13 to include responses to further questions concerning local filing requirements and obligations on exchange of information. It also published a spreadsheet summarising CBCR notification requirements of the various jurisdictions.
There is also a spreadsheet summarising the CBCR reporting requirements and thresholds in the different jurisdictions.
For a further discussion of CBCR or transfer pricing requirements, please get in touch with a member of the Mazars international tax team.
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