Base erosion and profit shifting

OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting (BEPS Action 13)


18/07/2017 - The Inclusive Framework on BEPS has released additional guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13).


The additional guidance addresses two specific issues: how to treat an entity owned and/or operated by two or more unrelated MNE Groups, and whether aggregated data or consolidated data for each jurisdiction is to be reported in Table 1 of the CbC report.


The complete set of guidance related to CbC reporting issued so far is presented in the document released today. This will continue to be updated with any further guidance that may be agreed.


Media queries should be directed to Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (+33 6 26 30 49 23), Achim Pross, Head of the International Co-operation and Tax Administration Division (+33 6 21 63 27 67), or Jefferson VanderWolk, Head of the Tax Treaty, Transfer Pricing, and Financial Transactions Division (+33 1 45 24 94 90).


Related Documents