Country-by-Country Reporting - Compilation of Peer Review Reports (Phase 3)

By OECD

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.

• Format: Paperback
• Language: English
• ISBN: 926487254X
• ISBN13: 9789264872547
• Release Date: October 2020
• Publisher: OECD
• Length: 448 Pages
• Weight: 2.20 lbs.
• Dimensions: 0.9" x 8.3" x 11.0"