The Resource Country-by-country reporting : handbook on effective tax risk assessment

Country-by-country reporting : handbook on effective tax risk assessment

Label
Country-by-country reporting : handbook on effective tax risk assessment
Title
Country-by-country reporting : handbook on effective tax risk assessment
Title variation
BEPS Action 13 country-by-country reporting : handbook on effective tax risk assessment
Subject
Language
eng
Summary
Country-by-country reporting (CbC Reporting) is one of the four minimum standards of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project to which over 100 countries have committed, covering the tax residence jurisdictions of nearly all large MNE groups. Where CBC reporting is implemented effectively, and in line with the conditions set out in the BEPS Action 13 report, it will give tax authorities unprecedented access to information on the global allocation of an MNE group's revenue, profit, tax and other financial attributes for high level transfer pricing risk assessment and the assessment of other BEPS-related risks. This handbook supports countries in the effective use of CbC reports by incorporating them into a tax authority's risk assessment process
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • CbCR
  • BEPS Project (OECD)
  • risk management
  • transfer pricing
  • MNE
Label
Country-by-country reporting : handbook on effective tax risk assessment
Instantiates
Publication
Extent
86 p.
Label
Country-by-country reporting : handbook on effective tax risk assessment
Publication
Extent
86 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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