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 ...
Action 13 of the OECD/G20 Base Erosion and Profit Shifting Project provides an inclusive framework to address these challenges including a template for annual country-by-country reporting of revenues, profits, and taxes paid. In the United States, final regulations have established the reporting ...
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 ...
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...
tional corporations OECD calls for country-by-country reporting by multinational corporationsOECD calls for country-by-country reporting by multinational corporationsFROM THE TAX ADVISER
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...
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
1.2 Country-by-Country reporting: exchange and data The first exchange: June 2018 The total number of jurisdictions and CbC reports: 2nd edition of Corporate Tax Statistics in 2020 2 Minimum Standards: The Results 2.1 Action 5: Harmful Tax Parties ...
在成为BEPS项目的Associate之时,香港就整套BEPS方案及其一致落实作出承诺,包括当中的四项最低标准,分别涵盖:打击具损害性的税务措施、避免滥用税务协定的情况、作出国别报告(country-by-country reporting)的规定以及改善跨境争议解决机制。