Country-by-Country Reporting under the BEPS Action 13 minimum standard will apply to reporting fiscal years of MNE groups commencing on or after 1 January 2016, and the first automatic exchanges of CbC Reports will take place no later than June 2018.
The 2015 Action 14 Report contains a commitment by countries to implement a minimum standard to ensure that they resolve treaty-related disputes in a timely, effective and efficient manner. All members of the inclusive framework on BEPS commit to the implementation of the Action 14 minimum standard which includes timely and complete reporting of MAP statistics pursuant to an agreed reporting framework.
Spanish, PDF, 185kb
Informes país por país: guía sobre el uso apropriado de la información contenida en los informes país por país
English, PDF, 1,242kb
Informes país por país: Manual para la implementación efectiva
Spanish, PDF, 2,073kb
Informes país por país: Manual sobre el uso efectivo para la evaluación del riesgo fiscal
English, PDF, 216kb
Blueprint for Deepening the Reform of Collection and Administrative Systems of State and Local Tax Administrations (SAT)
The OECD base erosion and profit shifting project is looking at whether and why MNEs taxable profits are being allocated to locations different from those where the actual business activity takes place.
Bilateral Agreements that have been signed to establish exchange of information for tax purposes.
Engagement of developing countries in the international tax agenda, including on BEPS, is imperative, in particular to ensure they receive appropriate support to address the specific implementation challenges they face. The input received from developing countries has been fed directly into the development of the BEPS Action Plan.
English, PDF, 200kb
The rules of procedure concerning the signing of the Multilateral Convention on Mutual Assistance in Tax Matters.