»Ê¹ÚÌåÓýapp

Country-by-country reporting was designed as part of the OECD BEPS project to provide tax authorities with a clear overall picture of the global position on profit and tax of the multinational (MNE) groups operating in their jurisdiction. This will enable tax authorities to make a more informed assessment of where risks lie.

»Ê¹ÚÌåÓýapp OECD’s final report on Action 13 â€� Country by Country reporting was published in October 2015. »Ê¹ÚÌåÓýapp report details a three tiered approach to standardise transfer pricing documentation. »Ê¹ÚÌåÓýapp three tiers are a master file, local file and the country-by-country report.

»Ê¹ÚÌåÓýapp UK’s reporting came into force on 20 March 2016 and were amended in March 2017 to take account of international developments.