Details

Autor(en) / Beteiligte

• OECD
• Organization for Economic Cooperation & Development

Titel

Country-By-Country Reporting - Compilation of 2022 Peer Review Reports

Auflage

1st ed

Ort / Verlag

Paris : Organization for Economic Cooperation & Development,

Erscheinungsjahr

2022

Link zum Volltext

• OECD iLibrary

Beschreibungen/Notizen

• 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 -- References -- Note -- 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 -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Anguilla -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Antigua and Barbuda -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Argentina -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Armenia -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Aruba -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Note.
• Australia -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Austria -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Bahamas -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Note -- Bahrain -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Barbados -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Note -- Belarus -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Belgium -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Note -- Belize -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Benin -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework.
• Appropriate use of CbC reports -- Bermuda -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Note -- Bosnia and Herzegovina -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Botswana -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Brazil -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Note -- British Virgin Islands -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Brunei Darussalam -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Bulgaria -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Cabo Verde -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The definition of effective date -- The local filing provision -- Currency Fluctuations -- Contents of the Country-by-Country report -- The exchange of information framework.
• Appropriate use of CbC reports -- Note -- Cameroon -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Canada -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Cayman Islands -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Chile -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- China (People's Republic of) -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Colombia -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Congo -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Costa Rica -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Côte d'Ivoire -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework.
• The exchange of information framework -- Appropriate use of CbC reports -- Note -- Croatia -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Note -- Curaçao -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Czech Republic -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Democratic Republic of the Congo -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Denmark -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Djibouti -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Dominica -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The exchange of information framework -- Appropriate use of CbC reports -- Dominican Republic -- Overview of CbC reporting requirements -- Summary of recommendations -- The domestic legal and administrative framework -- The local filing provision -- The exchange of information framework -- Appropriate use of CbC reports -- Notes -- Egypt.
• Overview of CbC reporting requirements.
• 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.
• Description based on publisher supplied metadata and other sources.