An Important Step Forward: Guernsey Introduces Country-by-Country Reporting

Journal
Huxtable, J.
Guernsey
International Transfer Pricing Journal 2017 (Volume 24), No. 2
PriceUSD 45

On 21 October 2016, Guernsey signed the OECD multilateral competent authority agreement for the automatic exchange of country-by-country reports. The author considers how such reporting is being implemented in Guernsey and the anticipated effects for taxpayers.