18 January 2016

Finnish Government submits CbC reporting proposal

The Finnish Ministry of Finance sent a draft bill on December 21, 2015, for introduction of Country-by-Country (CbC) reporting rules for public consultation. The proposal reflects the recommendations issued by Organization for Economic Co-operation and Development's Base Erosion and Profit Shifting report on Action 13.

A Tax Alert prepared by Ernst & Young Finland, and attached below, provides additional details.

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ATTACHMENT

Document ID: 2016-0118