Érosion de la base d'imposition et transfert de bénéfices
Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 2)
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 second annual peer review report reflects the outcome of
the second review which considered all aspects of implementation. It contains the
review of 116 jurisdictions which provided legislation or information pertaining to
the implementation of CbC Reporting.
Ce recueil inclut les versions en français des rapports d’examen des pays francophones suivants : la Belgique, le Bénin, le Cameroun, le Canada, 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.
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.