Country-by-Country Reporting - Mazars Tax Newsletter 2017/13

The most important trend in the world of international transfer pricing is that more and more countries implement the recommendations set out in the BEPS Action Plan.

This means that an increasing number of states commit to actually eliminating tax structures with no real substance, increasing the effectiveness of the international exchange of information, and thus making it harder to evade taxes. One of the efficient means of this may be the introduction of Country-by-Country Reporting. In addition, new phenomena can be experienced in the judicial practice related to transfer pricing as well.