OECD consultation on CbC Reporting

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS , the OECD has released a public consultation document on the review of Country-by-Country Reporting (BEPS Action 13).

Action 13 of the BEPS Project established a three-tiered standardised approach to transfer pricing documentation, including a Country-by-Country Report (CbC report). The BEPS Action 13 report also included a requirement that a review of the CbC reporting ‎minimum standard be completed by the end of 2020.

The public consultation document can be accessed at this link.

Stakeholders are invited to submit comments in writing by 6 March 2020. Comments received will be published on the OECD website.


Source: oecd.org