Country-by-Country Reporting - Compilation of 2024 Peer Review Reports

Oecd

$297.95 $238.12

Paperback

Not in-store but you can order this
How long will it take?

Availability Information

We source books from suppliers in Australia and overseas. For books we don't currently have in stock, the time it takes to get them from our suppliers can vary widely - from a few days to a few months - so we check each book with each supplier to determine the expected time it will take to be supplied to us.

We then advise you accordingly. If the time taken to get any book is too long for you, you can let us know and we will cancel or adjust your order, and refund as required.

To find out the anticipated arrival time for specific items prior to ordering, please contact us by phone or email:

Phone +61 2 9264 3111, or 1800 4 BOOKS (1800 4 26657) if outside Sydney:
option 1 Abbey's Bookshop (Crime, History, Science, Kids & more) • info@abbeys.com.au
option 2 Language Book Centre (ESL & Foreign Languages) • language@abbeys.com.au
option 3 Galaxy Bookshop (Sci-fi, Fantasy, Romance, Graphic Novels) • sf@galaxybooks.com.au

QTY:

English

OECD
07 March 2025

Public finance

Summary
Details

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 world has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed six annual reviews in 2018, 2019, 2020, 2021, 2022 and 2023. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This seventh annual peer review report reflects the outcome of the seventh review which considered all aspects of implementation. It contains the review of 138 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.

By: Oecd
Imprint: OECD
Dimensions: Height: 279mm, Width: 210mm, Spine: 13mm
Weight: 572g
ISBN: 9789264892309
ISBN 10: 9264892303
Pages: 250
Publication Date: 07 March 2025
Audience: General/trade , ELT Advanced
Format: Paperback
Publisher's Status: Active

PRIZES to win! PROMOTIONS

Country-by-Country Reporting - Compilation of 2024 Peer Review Reports

Oecd

$297.95 $238.12

Paperback

See Also

Contact Abbeys

Contact Galaxy

Contact Language

Contact Us

About ABBEY'S