Country-by-Country Reporting - Compilation of 2022 Peer Review Reports : Inclusive Framework on BEPS: Action 13 / Organisation for Economic Co-operation and Development..

Format:

Book

Government document

Author/Creator:

Organisation for Economic Co-operation and Development

Contributor:

SourceOECD (Online service)

Series:

OECD/G20 Base Erosion and Profit Shifting Project,.

OECD/G20 Base Erosion and Profit Shifting Project ;

Language:

English

Subjects (All):

Taxation.

Physical Description:

1 online resource.

Place of Publication:

Paris : OECD Publishing, 2022.

Summary:

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.

Contents:

Italy

Faroe Islands

Qatar

Gabon

New Zealand

Switzerland

Bulgaria

Thailand

Pakistan

Sweden

Aruba

Seychelles

Oman

Dominica

Bahamas

Viet Nam

Anguilla

Haiti

Luxembourg

Belarus

Namibia

Cameroon

Monaco

Brunei Darussalam

Benin

Türkiye

Egypt

Bosnia and Herzegovina

Norway

Australia

British Virgin Islands

Gibraltar

Panama

Congo

Korea

Brazil

Papua New Guinea

Romania

Bahrain

Malta

Peru

Sierra Leone

San Marino

Nigeria

Lithuania

The peer review of the BEPS Action 13 minimum standard on Country-by-Country Reporting

Djibouti

Isle of Man

Abbreviations and acronyms

Czech Republic

Russian Federation

Sri Lanka

Paraguay

Mauritius

Cayman Islands

Tunisia

Singapore

Kenya

Iceland

Bermuda

Greece

Serbia

North Macedonia (Republic of)

Georgia

Netherlands

Denmark

Morocco

Greenland

Portugal

United States

South Africa

Togo

Canada

Turks and Caicos Islands

Foreword

Mexico

Liberia

Ireland

Angola

Germany

Cabo Verde

Hong Kong

Croatia

Hungary

India

France

Japan

Andorra

Estonia

Trinidad and Tobago

Maldives

Latvia

Finland

Botswana

Colombia

Montserrat

Zambia

Democratic Republic of the Congo

Macau (China)

Spain

Honduras

Kazakhstan

Costa Rica

Austria

Mongolia

Côte d'Ivoire

Slovenia

Chile

Saudi Arabia

Liechtenstein

Ukraine

Belize

Grenada

Jersey

Argentina

Jamaica

Senegal

Indonesia

Curaçao

Montenegro

China (People's Republic of)

United Arab Emirates

Armenia

Jordan

Saint Vincent and the Grenadines

Slovak Republic

Saint Lucia

Belgium

United Kingdom

Guernsey

Barbados

Uruguay

Israel

Executive summary

Eswatini (Kingdom of)

Poland

Dominican Republic

Antigua and Barbuda

Malaysia.

Notes:

Title from title screen (viewed May 1, 2017).

ISBN:

9789264832725

9789264431058

9789264759299

Access Restriction:

Restricted for use by site license.