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Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 3)

Inclusive Framework on BEPS: Action 13

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 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 third annual peer review report reflects the outcome of the third review which considered all aspects of implementation. It contains the review of 131 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.

Published on October 17, 2020

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

TABLE OF CONTENTS

Foreword
Abbreviations and acronyms
Executive summary
The peer review of the BEPS Action 13 minimum standard on Country-by-Country Reporting
Peer review reports131 chapters available
Andorra
Angola
Anguilla
Antigua and Barbuda
Argentina
Armenia
Aruba
Australia
Austria
The Bahamas
Bahrain
Barbados
Belgium
Belize
Benin
Bermuda
Bosnia and Herzegovina
Botswana
Brazil
British Virgin Islands
Brunei Darussalam
Bulgaria
Cabo Verde
Cameroon
Canada
Cayman Islands
Chile
China (People’s Republic of)
Colombia
Congo
Costa Rica
Côte d’Ivoire
Croatia
Curaçao
Czech Republic
Democratic Republic of the Congo
Denmark
Djibouti
Dominica
Dominican Republic
Egypt
Estonia
Eswatini (Kingdom of)
Faroe Islands
Finland
France
Gabon
Georgia
Germany
Gibraltar
Greece
Greenland
Grenada
Guernsey
Haiti
Hong Kong (China)
Hungary
Iceland
India
Indonesia
Ireland
Isle of Man
Israel
Italy
Jamaica
Japan
Jersey
Jordan
Kazakhstan
Kenya
Korea
Latvia
Liberia
Liechtenstein
Lithuania
Luxembourg
Macau (China)
Malaysia
Maldives
Malta
Mauritius
Mexico
Monaco
Mongolia
Montserrat
Morocco
Namibia
Netherlands
New Zealand
Nigeria
North Macedonia (Republic of)
Norway
Oman
Pakistan
Panama
Papua New Guinea
Paraguay
Peru
Poland
Portugal
Qatar
Romania
Russian Federation
Saint Lucia
Saint Vincent and the Grenadines
San Marino
Saudi Arabia
Senegal
Serbia
Seychelles
Sierra Leone
Singapore
Slovak Republic
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland
Thailand
Trinidad and Tobago
Tunisia
Turkey
Turks and Caicos Islands
Ukraine
United Arab Emirates
United Kingdom
United States
Uruguay
Viet Nam
Zambia
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