David Gauke: The UK introduced legislation in Finance Act 2015 in order to implement the OECD model for Country-by-Country reporting (CbC). This proposal was initiated by the UK under its G8 presidency in 2013 and developed as part of the OECD's Base Erosion and Profit Shifting project. The OECD’s proposed implementation package, which was published on 8 June 2015, requires filing for...
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