Action 13: Country-by-Country Reporting Implementation …

OECD/G20 Base Erosion and Profit Shifting ProjectAction 13: Country-by-Country ReportingImplementation Package OECD/G20 Base Erosion and Profit Shifting Project Action 13: Country-by-Country Reporting Implementation Package Photo credits: Cover archerix / OECD 2015 You can copy, download or print OECD content for your own use, and you can include excerpts from OECD publications, databases and multimedia products in your own documents, presentations, blogs, websites and teaching materials, provided that suitable acknowledgment of the source and copyright owner is given. All requests for public or commercial use and translation rights should be submitted to Requests for permission to photocopy portions of this material for public or commercial use shall be addressed directly to the Copyright Clearance Center (CCC) at or the Centre fran ais d'exploitation du droit de copie (CFC) at TABLE OF CONTENTS 3 Country-by-Country Reporting Implementation PACKAGE OECD 2015 Table of contents Introduction.

Parent Entity, to file the country-by-country report in that Constituent Entity’s jurisdiction of tax residence, on behalf of such MNE Group, when one or more of the conditions set out in subsection (ii) of paragraph 2 of Article 2 applies. 8. The term “Fiscal Year” means an annual accounting period with respect to which

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  Implementation, Reporting, Entity, Jurisdictions, Constituent, Reporting implementation, Constituent entity

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