Country-by-country reporting (CbCR) requirements - Corporate tax statistics
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://data-explorer.oecd.org/vis?lc=en&df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_QDD_CBCREQ@DF_QDD_CBCREQ&df[ag]=OECD.CTP.TPS
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This table reports an overview for MNEs and tax administrations as to which members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have introduced a CbC reporting obligation and basic facts concerning when these obligations come into effect and how they operate.Under BEPS Action 13, all large multinational enterprises (MNEs) are...
本表格为跨国企业（Multinational Enterprises，MNEs）与税务机关提供概览内容，列明经合组织/二十国集团（OECD/G20）税基侵蚀和利润转移（Base Erosion and Profit Shifting，BEPS）包容性框架（Inclusive Framework）的各成员方是否已引入国别报告（Country-by-Country，CbC）义务，以及该类义务的生效时点与运行规则等基本信息。依据BEPS第13项行动计划，所有大型跨国企业（MNEs）均
