CBC reporting and transfer pricing documentation: what to expect in 2018?

December 2017 saw the final push to file country by country (CBC) reports for all affected corporates with a 31 December year end. While this process exposed some difficulties whether due to anomalies in the data technological challenges or simply an overload of raw data the vast majority of filings were successfully submitted by the deadline and teams were able to recover over a well-deserved festive break.

Now in early 2018 thoughts turn to what happens next: whether a refocus on the filing cycle to identify any efficiencies that can be made; more fundamental questions concerning the results of the recently filed reports; or preparing to proactively share results in the public domain.With the recent focus on CBC reporting it has...