Country-by-Country Reporting – Compilation of 2023 Peer Review Reports : Inclusive Framework on BEPS: Action 13
Organisation for Economic Co-operation and Development
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 five annual reviews in 2018, 2019, 2020, 2021 and 2022. 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 sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
Year of publication: |
2023
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Institutions: | OECD (issuing body) |
Publisher: |
Paris : OECD Publishing |
Subject: | Konfliktregelung | Dispute settlement | Internationales Steuerrecht | International tax law | Steuervermeidung | Tax avoidance | Gewinnverlagerung | Income shifting | Besteuerungsverfahren | Taxation procedure | G20-Staaten | G20 countries | OECD-Staaten | OECD countries |
Saved in:
Online Resource
Extent: | 1 Online-Ressource (248 p.) 21 x 28cm. |
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Series: | |
Type of publication: | Book / Working Paper |
Language: | English |
ISBN: | 978-92-64-33649-0 ; 978-92-64-36377-9 ; 978-92-64-95492-2 |
Other identifiers: | 10.1787/21bd1938-en [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014435914
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