The Finnish government published a proposal to implement the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) initiative on transfer pricing documentation as well as a corresponding EU directive on country-by-country (CbC) reporting. The proposal was announced on September 15, 2016 and would be effective as of January 1, 2017. The CbC reporting requirements would be applicable for financial years beginning on or after January 1, 2016.
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