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Country-by-Country Reporting - Compilation of 2022 Peer Review Reports 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 i...

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Bibliographic Details
Corporate Author: Organisation for Economic Co-operation and Development
Format: eBook
Language:English
Published: Paris OECD Publishing 2022
Series:OECD/G20 Base Erosion and Profit Shifting Project
Subjects:
Taxation
Online Access:
Collection: OECD Books and Papers - Collection details see MPG.ReNa
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246 2 1 |a Déclaration pays par pays - Recueil 2022 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13 
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505 0 |a Italy -- Qatar -- Thailand -- Aruba -- Oman -- Dominica -- Luxembourg -- Belarus -- Namibia -- Cameroon -- Türkiye -- Gibraltar -- Panama -- Congo -- Korea -- Brazil -- Papua New Guinea -- Romania -- Bahrain -- Peru -- Sierra Leone -- Nigeria -- The peer review of the BEPS Action 13 minimum standard on Country-by-Country Reporting -- Isle of Man -- Czech Republic -- Russian Federation -- Sri Lanka -- Cayman Islands -- Iceland -- Bermuda -- Greece -- Morocco -- Portugal -- Canada -- Foreword -- Mexico -- Liberia -- Ireland -- Angola -- Cabo Verde -- Hong Kong -- Hungary -- France -- Japan -- Trinidad and Tobago -- Maldives -- Finland -- Botswana -- Colombia -- Montserrat -- Zambia -- Democratic Republic of the Congo -- Macau (China) -- Kazakhstan -- Costa Rica -- Slovenia -- Chile -- Saudi Arabia -- Ukraine -- Belize -- Grenada -- Jersey -- Senegal -- Montenegro -- China (People's Republic of) -- United Arab Emirates -- Slovak Republic -- Uruguay -- Executive summary -- Eswatini (Kingdom of) -- Poland -- Dominican Republic -- Antigua and Barbuda -- Faroe Islands -- Gabon -- New Zealand -- Switzerland -- Bulgaria -- Pakistan -- Sweden -- Seychelles -- Bahamas -- Viet Nam -- Anguilla -- Haiti -- Monaco -- Brunei Darussalam -- Benin -- Egypt -- Bosnia and Herzegovina -- Norway -- Australia -- British Virgin Islands -- Malta -- San Marino -- Lithuania -- Djibouti -- Abbreviations and acronyms -- Paraguay -- Mauritius -- Tunisia -- Singapore -- Kenya -- Serbia -- North Macedonia (Republic of) -- Georgia -- Netherlands -- Denmark -- Greenland -- United States -- South Africa -- Togo -- Turks and Caicos Islands -- Germany -- Croatia -- India -- Andorra -- Estonia -- Latvia -- Spain -- Honduras -- Austria -- Mongolia -- Côte d'Ivoire -- Liechtenstein -- Argentina -- Jamaica -- Indonesia -- Curaçao -- Armenia -- Jordan -- Saint Vincent and the Grenadines -- Saint Lucia -- Belgium -- United Kingdom -- Guernsey -- Barbados -- Israel -- Malaysia 
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520 |a 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 has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed four annual reviews in 2018, 2019, 2020 and 2021. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This fifth annual peer review report reflects the outcome of the fifth review which considered all aspects of implementation. It contains the review of 134 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting 

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