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OECD has published a consultation document on the review of Country-by-Country Reporting

OECD released public consultation document that is based upon the mandate set out in the BEPS Action 13 report, and focuses on issues concerning the use of CbC reports by tax administrations for the purposes of a high level transfer pricing risk assessment/

The public consultation document comprises three chapters:

  • Chapter 1 contains general topics concerning the implementation and operation of BEPS Action 13;
  • Chapter 2 contains topics concerning the scope of CbC reporting;
  • Chapter 3 contains topics concerning the content of a CbC report.

The document contains suggestions for improving existing approaches. Comments on proposals will be accepted until March 6, 2020.

The original document is available here: