The OECD has published guidance on the implementation of country-by-country reporting by multinational enterprises, as set out in BEPS Action 13. The guidance includes:
· transitional options for companies filing voluntarily in the parent jurisdiction;
· investment funds and partnerships; and
· the impact of exchange rate fluctuations on the €750m filing threshold.
The OECD has published guidance on the implementation of country-by-country reporting by multinational enterprises, as set out in BEPS Action 13. The guidance includes:
· transitional options for companies filing voluntarily in the parent jurisdiction;
· investment funds and partnerships; and
· the impact of exchange rate fluctuations on the €750m filing threshold.
