Proposed CbC Regs' Effective Dates May Create Problems

Differences between the effective dates in the proposed country-by-country (CbC) reporting regulations (REG-109822-15) issued by Treasury and the IRS and those in the report on action 13 (transfer pricing documentation) of the OECD's base erosion and profit-shifting program may create timing mismatch problems, according to KPMG's Manal Corwin and Kimberly Tan Majure.

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By Finley, Ryan , posted on Wednesday December 23, 2015

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