In this article, the author comments on Michelle Hanlon's article on the OECD’s country-by-country reporting requirements and the disconnect between country-by-country reporting data and current tax policy with regard to the arm’s length principle.
In this article, the author comments on Michelle Hanlon's article on the OECD’s country-by-country reporting requirements and the disconnect between country-by-country reporting data and current tax policy with regard to the arm’s length principle.