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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 for the week ending 28 May 2021 include...

  • Belgium – Extension of the filing deadline for Local file (new information)
  • Denmark – Master file and Local file thresholds (updated language in KPMG’s Action 13 summary report)
  • Finland – Country-by-country (CbC) XML submission format (new information); Master file and Local file preparation/submission deadline (updated language in KPMG’s Action 13 summary report)
  • Germany – Master file and Local file thresholds (updated language in KPMG’s Action 13 summary report)
  • Norway – CbC penalties (new information); Master file and Local file requirements (updated language in KPMG’s Action 13 summary report

KPMG report: BEPS Action 13, country implementation - 28 May 2021  [PDF 1.6 MB]

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