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Country-by-Country reporting

The global tax environment is undergoing a significant amount of disruption. As a response, the Organisation for Economic Co-operation and Development (OECD) piublished the Base Erosion and Profit Shifting (BEPS) Action Plan. As the cornerstone of the OECD’s recommendations, Country-by-Country Reporting (CbCR) requires multinational groups to include detailed financial and tax information relating to the global allocation of their income. We've discussed with Marc Rasch, transfer pricing expert to shed light on what's at stake for Luxembourg taxpayers


 

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