France Publishes List of Countries for CbC Report Local Filing Exemption
France has published the Order of 6 July 2017, which includes a list of jurisdictions in relation to the exemption from local filing provided in the French Country-by-Country (CbC) reporting rules. Under the rules, a local constituent entity of a group may be required to submit a CbC report for its group unless its ultimate parent is resident in a listed jurisdiction or a surrogate parent has …
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