Update on the OECD Guidance on Country-by-Country Reporting: what has changed?

The OECD updated its guidance on Country-by-Country (CbC) Reporting on 5 November 2019.

These amendments provide answers to a number of questions that taxpayers and tax administrations have faced during the implementation stage.

Please click here to see the full list on the McFarlanes website about which points the OECD provided clarification on.