Level of confidentiality in CbCR continues to be Achilles' heel of the OECD’s BEPS project

The OECD’s implementation guidance on country-by-country reporting (CbCR) has done little to placate the debate between multinationals and non-government organisations (NGOs) over the degree of confidentiality required in documentation.

Related to OECD

Locked content

The article you are trying to view is only available to subscribers and current trialists

Related to OECD