Name: Country-by-Country Reporting - Compilation of 2024 Peer Review Reports (en Inglés)
SKU: 66734107
Price: 158970.00 CLP
Availability: InStock
Author: Oecd
ISBN: 9789264892309

portada Country-by-Country Reporting - Compilation of 2024 Peer Review Reports (en Inglés)

Country-by-Country Reporting - Compilation of 2024 Peer Review Reports (en Inglés)

Formato

Libro Físico

Editorial

OECD

Autor

Oecd

Idioma

Inglés

N° páginas

250

Encuadernación

Tapa Blanda

Dimensiones

27.9x21x1.3 cm

ISBN13

9789264892309

Country-by-Country Reporting - Compilation of 2024 Peer Review Reports (en Inglés)

Oecd (Autor) · OECD · Tapa Blanda

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Reseña del libro "Country-by-Country Reporting - Compilation of 2024 Peer Review Reports (en Inglés)"

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.