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010 a| 2021395160;

020 a| 9789264872547q| (print);

020 z| 9789264782068q| (pdf);

020 a| 926487254X;

035 a| (WaSeSS)ssj0003191683;

040 a| DLCb| engc| DLCd| WaSeSS;

042 a| pcc;

049 a| EREEa| NEHH;

050 00 a| K4471.5b| .C68 2020;

245 00 a| Country-by-country reporting - compilation of peer review reports (Phase 3)h| [electronic resource] :b| inclusive framework on BEPS: Action 13 /c| Organisation for Economic Co-operation and Development.;

260 a| Paris :b| OECD Publishing,c| 2020.;

300 a| 447 pages ;c| 28 cm.;

490 1 a| OECD/G20 base erosion and profit shifting project,x| 2313-2604;

500 a| "OECD/G20 base erosion and profit shifting project ... ISSN: 2313-2612"--OECD website.;

504 a| Includes bibliographical references.;

505 0 a| Gabon -- Mexico -- Australia -- The peer review of the BEPS Action 13 minimum standard on Country-by-Country Reporting -- Singapore -- France -- Estonia -- Papua New Guinea -- Sierra Leone -- Angola -- Cabo Verde -- Haiti -- Aruba -- Viet Nam -- Argentina -- India -- Belgium -- United States -- Turks and Caicos Islands -- Seychelles -- Democratic Republic of the Congo -- Kenya -- Bermuda -- Spain -- Portugal -- Liechtenstein -- Antigua and Barbuda -- Saudi Arabia -- Abbreviations and acronyms -- Montserrat -- Benin -- Hungary -- Dominican Republic -- Pakistan -- Guernsey -- Canada -- Tunisia -- Netherlands -- Botswana -- Japan -- Czech Republic -- Slovak Republic -- Brunei Darussalam -- Luxembourg -- Greece -- Ukraine -- Congo -- Senegal -- Sweden -- Bulgaria -- Macau (China) -- Mauritius -- Armenia -- Chile -- Malaysia -- Nigeria -- Greenland -- Thailand -- Ireland -- Jamaica -- Switzerland -- Trinidad and Tobago -- Zambia -- Egypt -- Panama -- Jersey -- Indonesia -- Israel -- United Arab Emirates -- Saint Vincent and the Grenadines -- The Bahamas -- Germany -- Austria -- Jordan -- New Zealand -- Monaco -- Bahrain -- Morocco -- Kazakhstan -- Brazil -- Gibraltar -- Russian Federation -- Uruguay -- Oman -- Serbia -- Norway -- Cura©ÞA§ao -- Eswatini (Kingdom of) -- Andorra -- Romania -- Maldives -- Faroe Islands -- Foreword -- Saint Lucia -- Liberia -- Costa Rica -- Latvia -- Namibia -- Finland -- Denmark -- C©ÞA´te d'Ivoire -- Cameroon -- Qatar -- Hong Kong (China) -- Isle of Man -- South Africa -- Poland -- British Virgin Islands -- Belize -- Djibouti -- Dominica -- United Kingdom -- Malta -- Korea -- Grenada -- Bosnia and Herzegovina -- Barbados -- Italy -- Slovenia -- Peru -- North Macedonia (Republic of) -- Mongolia -- Executive summary -- Lithuania -- Georgia -- Iceland -- San Marino -- Sri Lanka -- Turkey -- Cayman Islands -- Anguilla -- China (People's Republic of) -- Croatia -- Colombia -- Paraguay.;

506 a| Available only to authorized users.;

520 a| "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-assessment capabilities. 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. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This third annual peer review report reflects the outcome of the third review which considered all aspects of implementation. It contains the review of 131 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting." -- back cover.;

538 a| Mode of access: World Wide Web;

610 20 a| OECD/G20 Base Erosion and Profit Shifting Projectx| Standards.;

650 0 a| International business enterprisesx| Taxationx| Standards.;

650 0 a| Tax administration and procedurex| Standards.;

650 0 a| Communication in accountingx| Standards.;

655 0 a| Electronic books.;

710 2 a| Organisation for Economic Co-operation and Development.;

830 0 a| OECD/G20 Base Erosion and Profit Shifting Project (Series)x| 2313-2604;

856 40 z| Full text available from OECD Globalu| https://go.openathens.net/redirector/ecu.edu?url=https%3A%2F%2Fdoi.org%2F10.1787%2Ffa6d31d7-en;

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Country-by-country reporting - compilation of peer review reports (Phase 3) inclusive framework on BEPS: Action 13 / Organisation for Economic Co-operation and Development.

Other author	Organisation for Economic Co-operation and Development.
Format	Electronic
Publication Info	Paris : OECD Publishing, 2020.
Description	447 pages ; 28 cm.
Supplemental Content	Full text available from OECD Global
Subjects	OECD/G20 Base Erosion and Profit Shifting Project--Standards. International business enterprises--Taxation. --Standards. Tax administration and procedure--Standards. Communication in accounting--Standards.

Series	OECD/G20 base erosion and profit shifting project, 2313-2604 OECD/G20 Base Erosion and Profit Shifting Project (Series) 2313-2604
Contents	Gabon -- Mexico -- Australia -- The peer review of the BEPS Action 13 minimum standard on Country-by-Country Reporting -- Singapore -- France -- Estonia -- Papua New Guinea -- Sierra Leone -- Angola -- Cabo Verde -- Haiti -- Aruba -- Viet Nam -- Argentina -- India -- Belgium -- United States -- Turks and Caicos Islands -- Seychelles -- Democratic Republic of the Congo -- Kenya -- Bermuda -- Spain -- Portugal -- Liechtenstein -- Antigua and Barbuda -- Saudi Arabia -- Abbreviations and acronyms -- Montserrat -- Benin -- Hungary -- Dominican Republic -- Pakistan -- Guernsey -- Canada -- Tunisia -- Netherlands -- Botswana -- Japan -- Czech Republic -- Slovak Republic -- Brunei Darussalam -- Luxembourg -- Greece -- Ukraine -- Congo -- Senegal -- Sweden -- Bulgaria -- Macau (China) -- Mauritius -- Armenia -- Chile -- Malaysia -- Nigeria -- Greenland -- Thailand -- Ireland -- Jamaica -- Switzerland -- Trinidad and Tobago -- Zambia -- Egypt -- Panama -- Jersey -- Indonesia -- Israel -- United Arab Emirates -- Saint Vincent and the Grenadines -- The Bahamas -- Germany -- Austria -- Jordan -- New Zealand -- Monaco -- Bahrain -- Morocco -- Kazakhstan -- Brazil -- Gibraltar -- Russian Federation -- Uruguay -- Oman -- Serbia -- Norway -- Cura©ÞA§ao -- Eswatini (Kingdom of) -- Andorra -- Romania -- Maldives -- Faroe Islands -- Foreword -- Saint Lucia -- Liberia -- Costa Rica -- Latvia -- Namibia -- Finland -- Denmark -- C©ÞA´te d'Ivoire -- Cameroon -- Qatar -- Hong Kong (China) -- Isle of Man -- South Africa -- Poland -- British Virgin Islands -- Belize -- Djibouti -- Dominica -- United Kingdom -- Malta -- Korea -- Grenada -- Bosnia and Herzegovina -- Barbados -- Italy -- Slovenia -- Peru -- North Macedonia (Republic of) -- Mongolia -- Executive summary -- Lithuania -- Georgia -- Iceland -- San Marino -- Sri Lanka -- Turkey -- Cayman Islands -- Anguilla -- China (People's Republic of) -- Croatia -- Colombia -- Paraguay.
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 will boost tax authorities' risk-assessment capabilities. 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. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This third annual peer review report reflects the outcome of the third review which considered all aspects of implementation. It contains the review of 131 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting." -- back cover.
General note	"OECD/G20 base erosion and profit shifting project ... ISSN: 2313-2612"--OECD website.
Bibliography note	Includes bibliographical references.
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
LCCN	2021395160
ISBN	9789264872547 (print)
ISBN	(pdf)
ISBN	926487254X

Country-by-country reporting - compilation of peer review reports (Phase 3) inclusive framework on BEPS: Action 13 / Organisation for Economic Co-operation and Development.

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