Country-by-Country Reporting – Compilation of 2023

The OECD just released its latest compilation of peer reviewed reports relating to Country-by-Country (CbC) reporting under the BEPS Action 13 initiative.

This sixth annual peer review covers 136 jurisdictions. For each jurisdiction, the review specifies the domestic legal and administrative framework, the exchange of information framework, and measures in place to ensure the confidentiality and appropriate use of CbC reports.

This report is a valuable resource for taxpayers seeking to navigate the complex requirements of today’s CbC reporting. 

Read the full report here.

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