Tag: Country-by-Country Reporting (CbCR)

CbCR: OECD clarifications on its implementation

Following on from the BEPS and in particular Action 13 reports, the OECD has recently published three important documents aiming at providing greater legal certainty for tax administrations and multinational

CbCR : French Tax Authorities releases the tax form

On 2 February 2017, the French tax authorities released the form 2258-SD that must be used for purposes of filing the country-by-country (CbC) report by groups falling within the scope