Country by Country Reporting - Handbook on effective tax ...

Country -by- Country Reporting Handbook on effective Tax Risk Assessment September 2017 This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Please cite this publication as: OECD (2017), Country -by- Country Reporting : Handbook on effective Tax Risk Assessment, OECD, Paris. Photo credits: Cover Olivier Le Moal OECD 2017 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 PREFACE 3 Country -BY- Country Reporting - Handbook ON effective TAX RISK ASSESSMENT OECD 2017 Preface Next year will be th

1. Action 13 is one of four minimum standards within the Base Erosion and Profit Shifting (BEPS) Action Plan. It requires the ultimate parent entities of large MNE groups to file a Countryby-Country Report (CbC Repor- t) with the tax authority in their residence jurisdiction, containing information (CbCR information) relating to the global

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  Base, Profits, Erosion, Base erosion and profit shifting, Shifting, Beps

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