ISBN:
9789264552364
Language:
English
Pages:
1 Online-Ressource (252 p.)
,
21 x 28cm.
Series Statement:
OECD/G20 Base Erosion and Profit Shifting Project
Parallel Title:
Parallele Sprachausgabe Déclaration pays par pays – Recueil 2024 de rapports d’examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
Keywords:
Konfliktregelung
;
Internationales Steuerrecht
;
Steuervermeidung
;
Gewinnverlagerung
;
Steuererhebungsverfahren
;
OECD-Staaten
;
G20-Staaten
;
Taxation
Abstract:
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 has boosted tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed six annual reviews in 2018, 2019, 2020, 2021, 2022 and 2023. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This seventh annual peer review report reflects the outcome of the seventh review which considered all aspects of implementation. It contains the review of 138 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
