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OECD releases guidance on implementation of CbC Reporting for tax administrations and MNE Groups

November 6, 2019
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The OECD has released additional interpretative guidance to give greater certainty to tax administrations and MNE Groups on the implementation and operation of Country-by-Country (CbC) Reporting. The new guidance includes questions and answers on, the treatment of dividends received, the operation of local filing and the information that must be provided with respect to the sources of data used.

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