BEPS Action 13: Latest country implementation update

BEPS Action 13: Latest country implementation

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.

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BEPS Action 13 - Latest country implementation

Updates on 16 January 2017 include...

  • Brazil: Final guidance on country-by-country (CbC) reporting was released on 29 December 2016.
  • Chile: CbC reporting will be required as of 1 January 2016.
  • Peru: CbC reporting, Master file and Local file was introduced on 31 December 2016.
  • Panama: Introduction of CbC reporting requirements is anticipated.
  • Denmark, Spain, South Korea: The information about CbC reports and related reporting has been updated.


KPMG report: BEPS Action 13, country implementation - 16 January 2017 [PDF 1 MB]

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