Country-by-Country Reporting - Compilation of 2023 Peer Review Reports : Inclusive Framework on BEPS: Action 13

Country-by-Country Reporting - Compilation of 2023 Peer Review Reports Inclusive Framework on BEPS: Action 13

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 i...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (author)
Autor Corporativo: Organisation for Economic Co-operation and Development, author, issuing body (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2023.
Edición:1st ed
Materias:
Taxation > Congresses.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009769026506719
Tabla de Contenidos:
  • 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
  • Reference
  • 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
  • Note
  • 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
  • Note
  • 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
  • Azerbaijan
  • Overview of CbC reporting requirements
  • Summary of recommendations
  • The domestic legal and administrative framework
  • The exchange of information framework
  • Appropriate use of CbC reports
  • Notes
  • 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
  • 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
  • Note
  • Benin
  • Overview of CbC reporting requirements
  • Summary of recommendations
  • The domestic legal and administrative framework
  • The definition of Group
  • The definition of MNE Group
  • The definition of Constituent Entity
  • The definition of Consolidated Financial Statements
  • The definition of Fiscal Year
  • The definition of Reporting Fiscal Year
  • The definition of Reporting Entity
  • The definition of Systemic Failure
  • Contents of the Country-by-Country report
  • The local filing provision
  • Limitation on local filing in case of surrogate filing
  • Currency fluctuations
  • Effective implementation
  • The exchange of information framework
  • Appropriate use of CbC reports
  • Notes
  • 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
  • Burkina Faso
  • Overview of CbC reporting requirements
  • Summary of recommendations
  • The domestic legal and administrative framework
  • The definition of Group
  • The definition of MNE Group
  • The definition of Constituent Entity
  • The definition of Consolidated Financial Statements
  • The definition of Fiscal Year
  • The definition of Reporting Fiscal Year
  • The definition of Reporting Entity
  • The definition of Systemic Failure
  • Contents of the Country-by-Country report
  • The local filing provision
  • Currency fluctuations
  • Effective implementation
  • The exchange of information framework
  • Appropriate use of CbC reports
  • Note
  • 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
  • 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
  • Note
  • 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
  • Note
  • 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.

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