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Additional guidance now available.
The Organisation for Economic Co-operation and Development (OECD) has released additional guidance to give certainty to tax administrations and multinational enterprises on the implementation of country-by-country reporting (base erosion and profit shifting (BEPS) action 13).
It addresses how to treat an entity owned and operated by two or more unrelated MNE groups, and whether aggregated data or consolidated data for each jurisdiction is to be reported in table 1 of the country-by-country report.
The guidance is available here.
