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Country-by‑Country Reporting – Compilation of 2021 Peer Review Reports: Inclusive Framework on BEPS: Action 13

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/country-by-country-reporting-compilation-of-2021-peer-review-reports_73dc97a6-en.html
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Under the Action 13 Minimum Standard of the OECD/G20 BEPS Project, 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.
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