Ein Country-by-Country Reporting (CbCR) dient grundsätzlich dazu, Steuerbehörden Informationen bereitzustellen, um eine sachkundige Risikoabschätzung der Verrechnungspreisgestaltung vornehmen zu können. Im Mai 2025 wurde von der OECD eine neue Übersicht zu häufig auftretenden Fehlern bei der Erstellung von CbCRs veröffentlicht. Das Dokument aktualisiert die Zusammenstellung vom November 2019 um weitere häufig auftretende Fehler auf insgesamt 28. […]
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