Ce recueil inclut les versions en français des rapports d’examen des pays francophones suivants : la Belgique, le Bénin, le Cameroun, le Canada, le Congo, la Côte d’Ivoire, Djibouti, la France, le Gabon, Haïti, le Luxembourg, le Maroc, Maurice, Monaco, la République démocratique du Congo, le Sénégal, les Seychelles, la Suisse, le Togo et la Tunisie.
- Over 100 jurisdictions have by now introduced legislation to impose a filing obligation on MNE groups, covering practically all MNE Groups with consolidated group revenue at or above the threshold of EUR 750 million. Remaining Inclusive Framework members are working towards finalising their domestic legal frameworks with the support of the OECD.
- Where legislation is in place, the implementation of CbC Reporting has been found largely consistent with the Action 13 minimum standard.
- A large number of recommendations made in the past four peer review phases have now been addressed and these recommendations have been removed.
- More than 3000 bilateral relationships for the exchange of CbC reports are in place as of April 2022.
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.