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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 8 October 2018 include...

  • Cyprus: Penalties on country-by-country (CbC) reporting and notifications
  • Greece: The OECD’s XML schema adopted
  • Jersey: CbC reporting guidance updated
  • Malaysia: Updates to tax authority’s Transfer Pricing Guidelines reflecting Master file and Local file summaries
  • Malta: CbC reporting filing requirements and penalties updated

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