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Country-by-Country Reporting - Compilation of 2023 Peer Review Reports : Inclusive Framework on BEPS: Action 13 / OECD.
- Format:
- Book
- Author/Creator:
- Organisation for Economic Co-operation and Development, author, issuing body.
- Language:
- English
- Subjects (All):
- Taxation--Congresses.
- Taxation.
- Physical Description:
- 1 online resource (248 pages)
- Edition:
- 1st ed.
- Place of Publication:
- Paris : OECD Publishing, 2023.
- 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 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.
- Contents:
- Intro
- Foreword
- Abbreviations and acronyms
- Executive Summary
- Context of Country-by-Country Reporting
- Scope of this review
- Key findings
- Next steps
- Note
- 1 The peer review of the BEPS Action 13 minimum standard on Country-by-Country Reporting
- Background
- Outline of the key aspects assessed in the annual report
- Reference
- 2 Peer review reports
- Andorra
- Overview of CbC reporting requirements
- Summary of recommendations
- The domestic legal and administrative framework
- The exchange of information framework
- Appropriate use of CbC reports
- Angola
- Anguilla
- Antigua and Barbuda
- Argentina
- Armenia
- Aruba
- Note.
- Australia
- Austria
- Azerbaijan
- Notes
- Bahamas
- Bahrain
- Barbados
- Belarus
- Belgium
- Belize
- The exchange of information framework.
- Appropriate use of CbC reports
- Benin
- The definition of Group
- The definition of MNE Group
- The definition of Constituent Entity
- The definition of Consolidated Financial Statements
- The definition of Fiscal Year
- The definition of Reporting Fiscal Year
- The definition of Reporting Entity
- The definition of Systemic Failure
- Contents of the Country-by-Country report
- The local filing provision
- Limitation on local filing in case of surrogate filing
- Currency fluctuations
- Effective implementation
- Bermuda
- Bosnia and Herzegovina
- Botswana
- Brazil
- British Virgin Islands
- Brunei Darussalam.
- Overview of CbC reporting requirements
- Bulgaria
- Burkina Faso
- Cabo Verde
- The definition of effective date
- Currency Fluctuations
- Cameroon
- Canada
- Cayman Islands.
- Chile
- China (People's Republic of)
- Colombia
- Congo
- Costa Rica
- Côte d'Ivoire
- Croatia
- Curaçao
- The domestic legal and administrative framework.
- The exchange of information framework.
- Notes:
- Description based on publisher supplied metadata and other sources.
- ISBN:
- 92-64-33649-4
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