Aruba: Country-by-Country Reporting – Compilation of 2024 Peer Review Reports: Inclusive Framework on BEPS: Action 13
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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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...
依据税基侵蚀和利润转移（Base Erosion and Profit Shifting, BEPS）第13项最低标准，各税收管辖区已承诺通过要求大型跨国企业集团（MNE Groups）提供其收入、税负及经济活动所在地相关其他指标的全球分配情况，以增进税收透明度。此类针对跨国企业集团全球运营的前所未有的信息...
