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Country-by-Country Reporting: effective implementation
Ad. The Transfer Pricing Documentation and Country-by Country Reporting, Action 13 – 2015 Final Report (Action 13 Report, OECD 2015) introduced a standardised three- tiered approach to transfer pricing documentation for multinational enterprises (MNEs) consisting of a master file, a local file, and an obligation on certain MNE groups to annually file a Country-by-Country Report…
