improving tax transparency through Country-by-Country reporting

Under the BEPS package, jurisdictions have committed to implement minimum standards to improve transparency over the global operations of large MNE groups and the resolution of tax-related disputes between jurisdictions. On Monday, September 16, 2024, the OECD released the seventh annual peer review of the implementation of BEPS Action 13 on Country-by-Country Reporting covering 138 Inclusive Framework on BEPS members, and the latest BEPS Action 14 Mutual Agreement Procedure peer ...