The OECD has published an updated version of its Guidance on the Implementation of CbC Reporting, approved on 24 May 2024. The latest version of the guidance, which is available in English and French, includes new guidance concerning the treatment of dividends for purposes of "profit (loss) before income tax" in Table 1, which replaces previous guidance issued in September 2018. This includes the following: 7.1 Does the profit (loss) before income tax in Table 1 include payments received from other Constituent Entities that are treated as dividends in the payer's tax jurisdiction? (NEW) While the BEPS Action 13 report...