TaxNewsFlash-BEPS — KPMG's reports of developments of interest to multinationals on the OECD's base erosion and profit shifting (BEPS) initiative and tax transparency.
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. Read more >
13 Apr - Asia: Preparing for BEPS Action 1
19 Jan - United States: IRS guidance on country-by-country report filing process
17 Jan - United States: Preparing for BEPS under the new administration
16 Jan - Australia: Q&As on country-by-country reporting
14 Jan - Peru: Transfer pricing legislation reflects OECD recommendations
12 Jan - United States: Draft Form 8975 for country-by-country reporting
10 Jan - Cyprus: Decree adopting country-by-country reporting; notification extended to October 2017
6 Jan - OECD: Draft examples, BEPS Action 6 interaction with treaty entitlement of non-CIV funds
6 Jan - Malaysia: Final rules on annual country-by-country reporting
5 Jan - South Africa: Country-by-country reports, final regulations
3 Jan - Brazil: Country-by-country reporting rules
3 Jan - Chile: Country-by-country reporting required in new transfer pricing affidavit
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