On 29 September 2017, the OECD announced the release of Country-by-Country (CbC) Reporting Handbooks on Effective Implementation and Effective Tax Risk Assessment. The two handbooks were released along with certain other documents during the Forum on Tax Administration (FTA) meeting held 27 to 29 September in Oslo, Norway. The Handbook on Effective Implementation is a practical guide to the key elements that countries need to keep in mind when introducing CbC Reporting. It essentially expands upon the initial Action 13 report and subsequent guidance, including in relation to technical issues related to filing, exchange, and use of CbC reports, as...