Base erosion and profit shifting

Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 1)

Inclusive Framework on BEPS: Action 13

In series:OECD/G20 Base Erosion and Profit Shifting Projectview more titles

Published on May 23, 2018

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Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world will boost tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of Country-by-Country (CbC) Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This first annual peer review report reflects the outcome of the first review which focused on the domestic legal and administrative framework. It contains the review of 95 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.

TABLE OF CONTENTS

Foreword
Executive summary
The review of the BEPS Action 13 minimum standard on Country-by-Country Reporting
Peer review reports95 chapters available
Andorra
Angola
Argentina
Australia
Austria
Barbados
Belgium
Belize
Benin
Bermuda
Brazil
British Virgin Islands
Brunei Darussalam
Bulgaria
Cameroon
Canada
Cayman Islands
Chile
China (People's Republic of)
Colombia
Costa Rica
Côte d'Ivoire
Croatia
Curaçao
Czech Republic
Democratic Republic of the Congo
Denmark
Egypt
Estonia
Finland
France
Gabon
Georgia
Germany
Greece
Guernsey
Haiti
Hong Kong (China)
Hungary
Iceland
India
Indonesia
Ireland
Isle of Man
Israel
Italy
Jamaica
Japan
Jersey
Kazakhstan
Kenya
Korea
Latvia
Liberia
Liechtenstein
Lithuania
Luxembourg
Macau (China)
Malaysia
Maldives
Malta
Mauritius
Mexico
Monaco
Netherlands
New Zealand
Nigeria
Norway
Pakistan
Panama
Paraguay
Peru
Poland
Portugal
Qatar
Romania
Russian Federation
San Marino
Saudi Arabia
Senegal
Seychelles
Singapore
Slovak Republic
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland
Thailand
Turkey
Ukraine
United Kingdom
United States
Uruguay
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Ce recueil inclut les versions en français des rapports d’examen des pays francophones suivants : la Belgique, le Bénin, le Cameroun, la Côte d’Ivoire, la France, le Gabon, Haïti, le Luxembourg, la Principauté de Monaco, la République démocratique du Congo, le Sénégal et la Suisse.

 

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FURTHER INFORMATION

The Country-by-Country Reporting requirements form one of the four BEPS minimum standards. Each of these minimum standards is subject to peer review in order to ensure timely and accurate implementation and thus safeguard the level playing field. All members of the Inclusive Framework on BEPS commit to implementing the Action 13 minimum standard on CbC reporting, and to participating in the peer review.