13.07.2017 Country-by-Country Reports: German Ministry of Finance relea ... On 20 December 2016 legislation was passed introducing measures to combat base erosion and profit shifting. A part of this legislation - introduced in the new Section 138a of the General Tax Code - imposed an obligation on multinational enterprises to report annually for each tax jurisdiction in which they do business, so-called Country-by-Country (CbC) reports. Categories: Official PronouncementsKeywords: BEPS, transfer pricing, International Ta ...
