Transfer pricing: Introduction to Country-by-Country report (CbCR)

Transfer pricing documentation and CbCR are provided by the Organization for Economic Cooperation and Development (OECD). These reports benefit and enable development for multinational enterprises (MNE’s) by leaps and bounds. CbCR will include details of global profit allocations, taxes paid and economic activity indicators in countries in which the multinational organizations operate. This implies that

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