عنوان

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

(Number (ISBN

9264300058

(Number (ISBN

926430097X

(Number (ISBN

9264300988

(Number (ISBN

9789264300057

(Number (ISBN

9789264300972

(Number (ISBN

9789264300989

Title Proper

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

General Material Designation

[Book]

Other Title Information

Inclusive Framework on BEPS: Action 13 /

First Statement of Responsibility

Organisation for Economic Co-operation and Development.

Place of Publication, Distribution, etc.

Paris :

Name of Publisher, Distributor, etc.

OECD Publishing,

Date of Publication, Distribution, etc.

2018.

Specific Material Designation and Extent of Item

1 online resource (870 pages)

Series Title

OECD/G20 Base Erosion and Profit Shifting Project,

ISSN of Series

2313-2612

Text of Note

The review of the BEPS Action 13 minimum standard on Country-by-Country Reporting -- South Africa -- Indonesia -- Kazakhstan -- Belgium -- Macau (China) -- United Kingdom -- Côte d'Ivoire -- Seychelles -- Hong Kong (China) -- Spain -- Germany -- Netherlands -- Brazil -- Mauritius -- China (People's Republic of) -- Israel -- Argentina -- Liberia -- Poland -- Finland -- Jamaica -- Russian Federation -- Thailand -- Slovenia -- Jersey -- Barbados -- Czech Republic -- Ukraine -- Executive summary -- Malaysia -- India -- Cameroon -- Greece -- Costa Rica -- Monaco -- Pakistan -- Democratic Republic of the Congo -- Sri Lanka -- Panama -- Bermuda -- Latvia -- Denmark -- Haiti -- Colombia -- Mexico -- Senegal -- Canada -- Bulgaria -- Turkey -- Japan -- France -- Australia -- Portugal -- Curaçao -- Gabon -- Qatar -- Slovak Republic -- Iceland -- Romania -- Norway -- Angola -- Lithuania -- Benin -- Korea -- Uruguay -- Guernsey -- Austria -- Paraguay -- Sweden -- Saudi Arabia -- Egypt -- Ireland -- Cayman Islands -- Abbreviations and acronyms -- Maldives -- Brunei Darussalam -- Luxembourg -- Georgia -- Nigeria -- Croatia -- Belize -- United States -- Kenya -- Andorra -- Singapore -- Hungary -- Liechtenstein -- Peru -- Italy -- Switzerland -- Foreword -- Isle of Man -- Estonia -- Malta -- British Virgin Islands -- Chile -- San Marino.

0

Text of Note

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 will boost tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of Country-by-Country (CbC) Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This first annual peer review report reflects the outcome of the first review which focused on the domestic legal and administrative framework. It contains the review of 95 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.

Taxation-- Law and legislation.

Taxation-- Law and legislation.

Number

Edition

Class number

Organisation for Economic Co-operation and Development.

Date of Transaction

20200823214709.0

Cataloguing Rules (Descriptive Conventions))

pn

Electronic name

[Book]

Y