Asia Pacific: Country-by-country reporting, status update for region

Asia Pacific: CbC reporting, status update for region

An outcome of the OECD’s base erosion and profit shifting (BEPS) project is the introduction of country-by-country (CbC) reporting along with the associated Master file and Local file requirements for large multinational entities (MNEs)—i.e., those with global revenues exceeding €750 million.


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Two-thirds of the countries included in a survey of the Asia Pacific region have already introduced, are in the process of introducing, or have stated an intention to introduce CbC reporting, Master file, and Local file requirements. 


Read an August 2016 report prepared by the KPMG member firm in Australia: Asia-Pacific countries are enthusiastically adopting CbCR

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