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Country-by-country reporting compilation of peer review reports (phase 1) : inclusive framework on BEPS. OECD-G20 base erosion and profit shifting project
Recurso electrónico / Electronic resource
MAP20190012072
Country-by-country reporting compilation of peer review reports (phase 1) : inclusive framework on BEPS. OECD-G20 base erosion and profit shifting project / OECD. — París : OECD, 2018
-- Foreword -- Abbreviations and acronyms --Executive summary -- Chapter 1. The review of the BEPS Action 13 minimum standard on Country-by-Country Reporting -- Chapter 2. Peer review reports. — Sumario: The Country-by-country reporting requirements form one of the four BEPS minimum standards. Each of these 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 Framework on BEPS commit to implementing the Action 13 minimum standard on CbC reporting, and to participating in the peer review.
In February 2017, the OECD released the terms of reference and methodology for the peer review of the Action 13 minimum standard for CbC reporting: BEPS Action 13 on Country-by-country reporting,peer review documents, approved by the Inclusive Framework on BEPS.
ISBN 978-92-64-30005-7
1. Política fiscal ‌. 2. Base imponible ‌. 3. Sistemas fiscales ‌. 4. Países de la OCDE ‌. 5. Estudios comparativos ‌. I. OECD ‌.