The Action 13 standard on Country-by-Country Reporting is one of the four BEPS minimum standards. Each of the four BEPS minimum standards is subject to peer review in order to ensure timely and accurate implementation and thus safeguard the level playing field. All members of the Inclusive Fram...
The OECD guidance addresses transitional filing options for MNE groups that operate in some jurisdictions (such as the US) that have not adopted country-by-country reporting effective for January 1st 2016; the application of country-by-country reporting to investment funds and partnerships; and how ...
All OECD and G20 countries have committed to implementing country by country (CbC) reporting, as set out in the Action 13 Report “Transfer Pricing Documentation and Country-by-Country Reporting”. Recognising the significant benefits that CbC reporting can offer a tax administration in undertaking ...
On April 6, the OECD published additional guidance on the implementation of the country-by-country (CbC) reporting requirement proposed under Action 13 of its base erosion and profit shifting (BEPS) project. The guidance clarifies several interpretation issues related to the data to be included in...
The Action 13 standard on Country-by-Country Reporting is one of the four BEPS minimum standards. Each of the four BEPS minimum standards is subject to peer review in order to ensure timely and accurate implementation and thus safeguard the level playing field. All members of the Inclusive Fram...
All OECD and G20 countries have committed to implementing country by country (CbC) reporting, as set out in the Action 13 Report “Transfer Pricing Documentation and Country-by-Country Reporting”. Recognising the significant benefits that CbC reporting can offer a tax administration in undertaking ...
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1.2 Country-by-Country reporting: exchange and data The first exchange: June 2018 The total number ofjurisdictionsand CbC reports: 2nd edition of Corporate Tax Statistics in 2020 2 Minimum Standards: The Results 2.1 Action 5: Harmful Tax Parties ...
2017 Malaysia Malaysia Plans OECD Country-by-Country Tax Reports for 2017 By Lien Hoang May 17 — Malaysia's Inland Revenue Board is "developing the appropriate infrastructure" to require multinational corporations to file country-by-country reports from 2017, the state tax agency told Bloomberg ...
安永：OECD发布关于税基侵蚀和利润转移第13项行动计划下分国信息披露实施方案