The OECD has published additional guidance on two specific issues in connection with country by country reporting (BEPS action 13). The first concerns treatment of entities owned or operated by two or more unrelated groups, while the second addresses whether to report aggregated or consolidated data for each jurisdiction. See http://bit.ly/2uEWlzo.
The OECD has published additional guidance on two specific issues in connection with country by country reporting (BEPS action 13). The first concerns treatment of entities owned or operated by two or more unrelated groups, while the second addresses whether to report aggregated or consolidated data for each jurisdiction. See http://bit.ly/2uEWlzo.
