OECD Publishes Second Phase Peer Reviews of CbC Reporting

The OECD has announced the publication of the second phase of peer reviews of Country by Country (CbC) reporting.

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03/09/2019 - The OECD has released the outcomes of the second phase of peer reviews of the BEPS Action 13 Country-by-Country (CbC) reporting initiative, demonstrating strong progress in continuing efforts to improve the taxation of multinational enterprises (MNEs) worldwide.

CbC reporting, one of the four minimum standards of the BEPS Project, requires tax administrations…