عنوان

Country-by-Country Reporting - Compilation of Peer Review Reports (Phase 1) :

شابک

9264300058

شابک

926430097X

شابک

9264300988

شابک

9789264300057

شابک

9789264300972

شابک

9789264300989

عنوان اصلي

Country-by-Country Reporting - Compilation of Peer Review Reports (Phase 1) :

نام عام مواد

[Book]

ساير اطلاعات عنواني

Inclusive Framework on BEPS: Action 13 /

نام نخستين پديدآور

Organisation for Economic Co-operation and Development.

محل نشرو پخش و غیره

Paris :

نام ناشر، پخش کننده و غيره

OECD Publishing,

تاریخ نشرو بخش و غیره

2018.

نام خاص و کميت اثر

1 online resource (870 pages)

عنوان فروست

OECD/G20 Base Erosion and Profit Shifting Project,

شاپا ي ISSN فروست

2313-2612

متن يادداشت

The review of the BEPS Action 13 minimum standard on Country-by-Country Reporting -- South Africa -- Indonesia -- Kazakhstan -- Belgium -- Macau (China) -- United Kingdom -- Côte d'Ivoire -- Seychelles -- Hong Kong (China) -- Spain -- Germany -- Netherlands -- Brazil -- Mauritius -- China (People's Republic of) -- Israel -- Argentina -- Liberia -- Poland -- Finland -- Jamaica -- Russian Federation -- Thailand -- Slovenia -- Jersey -- Barbados -- Czech Republic -- Ukraine -- Executive summary -- Malaysia -- India -- Cameroon -- Greece -- Costa Rica -- Monaco -- Pakistan -- Democratic Republic of the Congo -- Sri Lanka -- Panama -- Bermuda -- Latvia -- Denmark -- Haiti -- Colombia -- Mexico -- Senegal -- Canada -- Bulgaria -- Turkey -- Japan -- France -- Australia -- Portugal -- Curaçao -- Gabon -- Qatar -- Slovak Republic -- Iceland -- Romania -- Norway -- Angola -- Lithuania -- Benin -- Korea -- Uruguay -- Guernsey -- Austria -- Paraguay -- Sweden -- Saudi Arabia -- Egypt -- Ireland -- Cayman Islands -- Abbreviations and acronyms -- Maldives -- Brunei Darussalam -- Luxembourg -- Georgia -- Nigeria -- Croatia -- Belize -- United States -- Kenya -- Andorra -- Singapore -- Hungary -- Liechtenstein -- Peru -- Italy -- Switzerland -- Foreword -- Isle of Man -- Estonia -- Malta -- British Virgin Islands -- Chile -- San Marino.

بدون عنوان

0

متن يادداشت

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 will boost tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of Country-by-Country (CbC) Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This first annual peer review report reflects the outcome of the first review which focused on the domestic legal and administrative framework. It contains the review of 95 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.

موضوع مستند نشده

Taxation-- Law and legislation.

موضوع مستند نشده

Taxation-- Law and legislation.

شماره

ويراست

شماره رده

مستند نام تنالگان تاييد نشده

Organisation for Economic Co-operation and Development.

تاريخ عمليات

20200823214709.0

قواعد فهرست نويسي ( بخش توصيفي )

pn

نام الکترونيکي

نوع ماده

[Book]

تكميل شده

Y