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Countries participating in the OECD/G20 BEPS Project agree to the following conditions underpinning the obtaining and the use of the CbC Report. • Confidentiality. Jurisdictions should have in place and enforce legal protections of the confidentiality of the reported information. Such protections would Title: BEPS Action 13: Country Implementation Summary Author: KPMG International Subject: This document provides an overview of countries that intend to adopt, or have already adopted, draft or final legislation or regulations implementing the OECD's BEPS Action 13 documentation requirements. Action 13 – Re-examine transfer pricing documentation - (Action 13) of the BEPS project focuses on enhancing transparency and updates Chapter V of the TP Guidelines on TPD. In contrast to the previous provisions, the OECD clearly stipulates three objectives of TPD requirements: the taxpayer’s About BEPS Action 13.

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2. Against that background, the September 2014 Report on Action 13 (the “September 2014 Report”) provides a template for Multinational Enterprises (MNEs) to report annually and for each tax jurisdiction in which they do business the information set out therein. BEPS Action 13: Country implementation summary (1) Dates provided as an example for an entity with December 31st fiscal year end. (2) If a CbyC effective date is listed and filing date is BLANK, please see the Country Detail tab to determine the first filing deadline. Africa & Middle East: BEPS Action 13 Implementation Source: KPMG International member firms Key: Implemented Draft bills Intentions to implement No development. Total CbCR: 9 Countries 2 Countries 4 Countries Americas: BEPS Action 13 Implementation Canada CbCR final legislation Mexico CbCR/MF/LF final legislation.

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BEPS Action Plan: Action 15 - A multilateral instrument. It may take some while for the impact of these recommendations to be fully applied in practice, BEPS Action 13: Standardized Transfer Pricing Documentation - Does one size fit all?

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• Confidentiality. Jurisdictions should have in place and enforce legal protections of the confidentiality of the reported information. Such protections would BEPS Action 13: What Is It? The OECD guidelines for BEPS Action 13 relates to transfer pricing documentation and reporting requirements as applied to multinational entities (MNEs) with global revenues of €750 million or more, for tax years on or after January 1, 2016. (See our guide to the BEPS timeline below.) other BEPS-related risks is a crucial aspect for tackling the BEPS problem. 2.

As outlined in our May, 2015 newsletter article, Addressing International Tax  Under BEPS Action 13, all large multinational enterprises (MNEs) are required to prepare a country-by-country (CbC) report with aggregate data on the global  3 ACTION 13. 22.
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Jurisdictions should have in place and enforce legal protections of the confidentiality of the reported information. Such protections would Title: BEPS Action 13: Country Implementation Summary Author: KPMG International Subject: This document provides an overview of countries that intend to adopt, or have already adopted, draft or final legislation or regulations implementing the OECD's BEPS Action 13 documentation requirements. Action 13 – Re-examine transfer pricing documentation - (Action 13) of the BEPS project focuses on enhancing transparency and updates Chapter V of the TP Guidelines on TPD. In contrast to the previous provisions, the OECD clearly stipulates three objectives of TPD requirements: the taxpayer’s About BEPS Action 13. This is one part of the series of deliverables that the Organisation for Economic Co-operation and Development (OECD) and G20 countries requires in its Action Plan on Base Erosion and Profit Shifting (BEPS). BEPS has been a hot topic in tax circles for the last couple of years, and with this week’s announcement from the Treasury and IRS concerning CbCR rules, it is more urgent than ever for U.S. MNEs to ramp up their expertise and technological solutions to contend with BEPS Action 13.

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Against that background, the September 2014 Report on Action 13 (the “September 2014 Report”) provides a template for Multinational Enterprises (MNEs) to report annually and for each tax jurisdiction in which they do business the information set out therein. BEPS Action 13: Country implementation summary (1) Dates provided as an example for an entity with December 31st fiscal year end. (2) If a CbyC effective date is listed and filing date is BLANK, please see the Country Detail tab to determine the first filing deadline. Africa & Middle East: BEPS Action 13 Implementation Source: KPMG International member firms Key: Implemented Draft bills Intentions to implement No development. Total CbCR: 9 Countries 2 Countries 4 Countries Americas: BEPS Action 13 Implementation Canada CbCR final legislation Mexico CbCR/MF/LF final legislation. Costa Rica United States CbCR. final legislation.

EU och företagsbeskattning – ett område av växande - Sieps

This report is called the Country-by-Country (CbC) Report. Guidance on Country-by-Country Reporting: BEPS Action 13 Guidance on the Implementation of CbC Reporting As jurisdictions have moved into the implementation stage, some questions of interpretation have arisen. BEPS Action 13 0 © 2019 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independentfirms are affiliated with KPMG International. BEPS Action 13: Latest country implementation update Updated weekly, this summary report in table format offers a snapshot of implementation of country-by-country (CbC) reporting and Master file / Local file documentation requirements around the world. BEPS Action 13 0 © 2020 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International.

This is one part of the series of deliverables that the Organisation for Economic Co-operation and Development (OECD) and G20 countries requires in its Action Plan on Base Erosion and Profit Shifting (BEPS).