Tax & Accounting Blog

France Ratifies OECD Multilateral Competent Authority Agreement for the Automatic Exchange of CbC reports

France Ratifies OECD Multilateral Competent Authority Agreement for the Automatic Exchange of CbC reports

On April 28, 2017, France issued Decree No. 2017-672, ratifying the OECD Multilateral Competent Authority Agreement for the Automatic Exchange of CbC reports (“CbC MCAA”), which was signed in Paris on January 27, 2016. On October 1, 2016, France implemented the CbC reporting requirements introduced in the 2016 Finance Act, which will apply for fiscal […] … Read More