Country-by-Country Reporting – All Smoke and Mirrors or the BEPS Project’s First Success?

Meijer, T.; Kerkvliet, S.; Stigt, B. van

Country-by-Country Reporting – All Smoke and Mirrors or the BEPS Project’s First Success?

Journal

Author

Meijer, T.; Kerkvliet, S.; Stigt, B. van

Country

International

Published Date

10 November 2017

Issue

International Transfer Pricing Journal 2017 (Volume 24), No. 6

DOI

https://doi.org/10.59403/1d90hq9

Document

Go to Tax Research Platform

On 6 September 2017, the OECD issued a report on the implementation of country-by-country reporting. In this article, the authors outline the key clarifications and the new guidance provided in that report and discuss the impact thereof.

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Country-by-Country Reporting – All Smoke and Mirrors or the BEPS Project’s First Success?