BEPS Action 13 | KPMG | BE
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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 on 11 February 2019 include...

  • Kazakhstan:  Country-by-country (CbC) report filing requirements, surrogacy, language, and penalty provisions have been updated, and the forms and rules for the Master file and Local file have been approved.
  • Uruguay:  The tax authorities confirmed the filing and notification deadlines for CbC reporting.

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