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BEPS Action 13: Latest country implementation update

BEPS Action 13

BEPS Action 13

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.

Updates for the period ending 19 November 2018 include...

  • Colombia: Changes to the country-by-country (CbC) filing requirements
  • Latvia: Master file and Local file requirements
  • Panama: Introduction of Master file and Local file requirements
  • Peru: Changes to the CbC notification requirements
  • Qatar: Recently published CbC reporting requirements

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