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BEPS Action 13 - Latest country-by-country implementation

BEPS Action 13 Country Implementation Summary

This summary report is updated and expanded regularly to offer a snapshot of implementation of country-by-country reporting and master file/local file documentation requirements around the world, in response to the OECD's BEPS Action 13 recommendations.

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Response to BEPS Action 13 continues to evolve for all countries; please check back often as this report will be replaced regularly with the most up-to-date version when new information becomes available.

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