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Country-by-country reporting for multinational enterprise groups

The Country-by-Country (CbC) reporting requirements contained in the 2015 Action 13 Report, OECD (2015), form one of the four BEPS minimum standards. Each of the four BEPS minimum standards is subject to peer review in order to ensure timely and accurate implementation and thus safeguard the level playing field. Erosion and Profit Shifting (BEPS) Action Plan, and will be implemented by all jurisdictions that are members of the OECD Inclusive Framework on BEPS. 3.

Oecd beps action 13

Action 13 peer review documents 2015-10-05 · In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rule More. About BEPS Action 13. This is one part of the series of deliverables that the Organisation for Economic Co-operation and Development (OECD) and G20 countries requires in its Action Plan on Base Erosion and Profit Shifting (BEPS). On 24 September 2020, the Organisation for Economic Co-operation and Development (OECD) released the compilation of the outcomes of the third phase of peer reviews (the Compilation) of the minimum standard on Action 13 (Transfer Pricing Documentation and Country-by-Country Reporting) of the Base Erosion and Profit Shifting (BEPS) project. As Action 13 is a minimum standard, all members of the Inclusive Framework on BEPS have committed to implement it, and to be reviewed and monitored by Title: BEPS Action 13: Country Implementation Summary Author: KPMG International Subject: This document provides an overview of countries that intend to adopt, or have already adopted, draft or final legislation or regulations implementing the OECD's BEPS Action 13 documentation requirements. Action 13 of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) requires the development of “ rules regarding transfer pricing documentation to enhance transparency for tax administration, taking into consideration the compliance costs for business.

Each of the four BEPS minimum standards is subject to peer review in order to ensure timely and accurate implementation and thus safeguard the level playing field.

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This set out 15 BEPS actions, and on 5 October 2015 the OECD and G20 published final reports along with an explanatory statement outlining consensus recommendations that had been reached as part of the BEPS project. OECD/G20 Base Erosion and Profit Shifting Project Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 2) Inclusive Framework on BEPS: Action 13.

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Developed in the context of the OECD/G20 BEPS Project, the 15 actions set out below equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created.

Action 13 of the Action Plan on Base Erosion and Profit Shifting (BEPS Action Plan, OECD, 2013) requires the development of “ rules regarding transfer pricing documentation to enhance transparency for tax administration, taking into consideration the compliance costs for business. News & Events. BEPS Actions. Developed in the context of the OECD/G20 BEPS Project, the 15 actions set out below equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created. 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.
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This is one part of the series of deliverables that the Organisation for Economic Co-operation and Development (OECD) and G20 countries requires in its Action Plan on Base Erosion and Profit Shifting (BEPS).

OECD:s rapport, i den aktuella promemorian lämnat förslag OECD har tagit fram två internationella standarder för transparens och utbyte av Standardiserad rapportering för varje enskilt land (BEPS-åtgärd 13): för god förvaltning i skattefrågor innefattar även FATF:s (Financial Action Task Force) OECD BEPS project outcomes Part 4: Permanent Establishment developments and Action 7.
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Action 13 of the BEPS Project established a three-tiered standardized approach to transfer pricing documentation, including a country-by-country Report (CbC report). 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 OECD - BEPS Action 13 - Guidance on the Implementation of Country by Country Reporting . Background . The Organisation for Economic Cooperation and Development (OECD) and G-20 countries have committed to implement Country by Country (CbC) reporting, as set out in the Action 13 … On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting \(BEPS\) project. The output under each of the BEPS actions is intended to form a complete and c\ ohesive approach covering domestic law recommendations and international principles under the OECD model tax treaty and transfer pricing Title: BEPS-Actions-implementation-Indonesia Author: Deloitte Subject: On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project. BEPS Actions implementation by country Singapore Last reviewed by Deloitte: August 2017 On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project.

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BEPS Action 13: Transfer Pricing Documentation and Country-by-Country Reporting On 16 September 2014, ahead of the G20 Finance Ministers’ meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting (‘BEPS’) Project. The BEPS Actions implementation by country Ireland Last reviewed by Deloitte: March 2017 On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project. The & OECD Action 13 BEPS Country-by-Country Report . This table provides a summary of the alignment between the country-by-country reporting required by . GRI 207: Tax 2019. and the country-by-country reporting template provided under the OECD BEPS Action 13 report (Transfer Pricing Documentation and Country-by-Country Reporting). GRI 207: Tax 2019 OECD: New guidance on CbC reporting (BEPS Action 13) The Organisation for Economic Cooperation and Development (OECD) today announced the release of new guidance intended to provide greater certainty to tax administrations and multinational entity (MNE) groups on the implementation and operation of country-by-country (CbC) reporting under Action 13 of the base erosion and profit shifting (BEPS Title: BEPS-Actions-implementation-New-Zealand-June-2017 Author: Deloitte Subject: On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project.