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Country by country reporting: practical issues

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As multinational groups get to grips with country by country (CBC) reporting, the complexities of applying the rules in practice have become apparent. From identifying the filing requirement and scope of the report, to interpreting the OECD’s definitions and then determining a suitable data gathering approach, there is a lot to consider. With the prospect of public reporting on the horizon, groups should act now to ensure they are ready to comply, and can draw out coherent messages that meet the needs of both internal and external stakeholders.

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