OECD releases further guidance on BEPS Action 13 (CBCR)

OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting (BEPS Action 13).

link http://www.oecd.org/tax/beps/guidance-on-the-implementation-of-country-by-country-reporting-beps-action-13.htm

As a reminder, the BEPS Action 13 (Transfer Pricing Documentation and Country-by-Country Reporting) provides a template for MNEs to report (to tax authorities) annually and for each tax jurisdiction in which they do business the information set out therein.