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BEPS Action 13: Latest country implementation update

BEPS Action 13

BEPS Action 13

Updated weekly, this summary report in table format offers a snapshot of implementation of country-by-country (CbC) reporting and Master file / Local file documentation requirements around the world.

Update for the week ending 2 April 2021 includes...

  • Italy — Country-by-country XML submission format (new information); new regulations on Master file and Local file for financial years in progress at 23 November 2020 (new information).

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