Country-by-Country Reporting Guidance and Handbooks
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/topics/sub-issues/country-by-country-reporting-for-tax-purposes/guidance-handbooks.html
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The OECD/G20 Inclusive Framework on BEPS has released some guidance and handbooks to assist and give greater certainty to tax administrations and MNE Groups alike on the implementation and operation of Country-by-Country Reporting under BEPS Action 13.
