The USA and Germany signed a statement on the implementation about the exchange country-to-country On December 13th, 2018, reporting during period from 2017.
Country-to-country reporting will provide tax authorities with access to information on annual income and profits, capital, employees and activities of multinational groups of companies.
On materials of the following website: https://www.irs.gov/pub/default_path_no_value/CbC%20-%20Germany%20-%20Joint%20Declaration%2012.11.2018%202017.pdf
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