Details

Autor(en) / Beteiligte

• Organisation for Economic Co-operation and Development

Titel

Country-by-Country Reporting - Compilation of Peer Review Reports (Phase 3) : Inclusive Framework on BEPS: Action 13

Link zum Volltext

• OECD iLibrary

Beschreibungen/Notizen

• Gabon -- Mexico -- Australia -- The peer review of the BEPS Action 13 minimum standard on Country-by-Country Reporting -- Singapore -- France -- Estonia -- Papua New Guinea -- Sierra Leone -- Angola -- Cabo Verde -- Haiti -- Aruba -- Viet Nam -- Argentina -- India -- Belgium -- United States -- Turks and Caicos Islands -- Seychelles -- Democratic Republic of the Congo -- Kenya -- Bermuda -- Spain -- Portugal -- Liechtenstein -- Antigua and Barbuda -- Saudi Arabia -- Abbreviations and acronyms -- Montserrat -- Benin -- Hungary -- Dominican Republic -- Pakistan -- Guernsey -- Canada -- Tunisia -- Netherlands -- Botswana -- Japan -- Czech Republic -- Slovak Republic -- Brunei Darussalam -- Luxembourg -- Greece -- Ukraine -- Congo -- Senegal -- Sweden -- Bulgaria -- Macau (China) -- Mauritius -- Armenia -- Chile -- Malaysia -- Nigeria -- Greenland -- Thailand -- Ireland -- Jamaica -- Switzerland -- Trinidad and Tobago -- Zambia -- Egypt -- Panama -- Jersey -- Indonesia -- Israel -- United Arab Emirates -- Saint Vincent and the Grenadines -- The Bahamas -- Germany -- Austria -- Jordan -- New Zealand -- Monaco -- Bahrain -- Morocco -- Kazakhstan -- Brazil -- Gibraltar -- Russian Federation -- Uruguay -- Oman -- Serbia -- Norway -- Curaçao -- Eswatini (Kingdom of) -- Andorra -- Romania -- Maldives -- Faroe Islands -- Foreword -- Saint Lucia -- Liberia -- Costa Rica -- Latvia -- Namibia -- Finland -- Denmark -- Côte d'Ivoire -- Cameroon -- Qatar -- Hong Kong (China) -- Isle of Man -- South Africa -- Poland -- British Virgin Islands -- Belize -- Djibouti -- Dominica -- United Kingdom -- Malta -- Korea -- Grenada -- Bosnia and Herzegovina -- Barbados -- Italy -- Slovenia -- Peru -- North Macedonia (Republic of) -- Mongolia -- Executive summary -- Lithuania -- Georgia -- Iceland -- San Marino -- Sri Lanka -- Turkey -- Cayman Islands -- Anguilla -- China (People's Republic of) -- Croatia -- Colombia -- Paraguay.
• 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 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 third annual peer review report reflects the outcome of the third review which considered all aspects of implementation. It contains the review of 131 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.