Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 1)

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113 citations0/0 files storedOECD/G20 base erosion and profit shifting project

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

Abstract

Scope of this review 5.This is the first annual peer review for the Action 13 minimum standard.It covers 95 jurisdictions which provided legislation and/ or information relating to the implementation of CbC Reporting. 6.The review focused on the domestic legal and administrative framework and covered some aspects of the exchange of information framework as well as confidentiality and appropriate use. Key findingsPeer review reports were prepared for the 95 jurisdictions which provided legislation and/or information relating to the implementation of CbC Reporting.Sixteen jurisdictionswere not yet able to submit material for the peer review process, or to do so in time for phase one.

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2015Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report 2011The Multilateral Convention on Mutual Administrative Assistance in Tax Matters

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