This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French Ministry of Economy, Finance and Industrial and Digital Sovereignty
CbCR: situation of French subsidiaries of foreign entity residing in a state that does not apply the automatic exchange of information
Under OECD recommendations, jurisdictions should require, in a timely manner, the filing of Country-by-Country declarations by the ultimate parent companies of MNE group resident in their countries and exchange this