OrbitaxGermany Publishes Joint Statement on the Spontaneous Exchange of CbC Reports with the U.S. for 2020
|Treaty Development|Germany-United States
On 10 August 2021, the German Ministry of Finance published a joint statement by the competent authorities of Germany and the U.S. on the implementation of the spontaneous exchange of country-by-country (CbC) reports for fiscal years beginning in 2020. Such joint statements were made for 2016, 2017, 2018, and 2019 as well.
The joint statement provides that CbC Reports for fiscal years of MNE …
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