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

Journal
Meijer, T.; Kerkvliet, S.; Stigt, B. van
International
International Transfer Pricing Journal 2017 (Volume 24), No. 6
PriceUSD 45

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.