OECD: Guidance for CbC reporting (BEPS Action 13) | KPMG Global
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OECD: Additional guidance for country-by-country reporting (BEPS Action 13)

OECD: Guidance for CbC reporting (BEPS Action 13)

The Organisation for Economic Cooperation and Development (OECD) today released additional guidance under the base erosion and profit shifting (BEPS) inclusive framework.


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According to the OECD, the additional guidance is intended to provide certainty to both tax administrations and multinational entity (MNE) groups on implementation of the country-by-country (CbC) reporting measures under BEPS Action 13. The additional guidance addresses two specific issues: 

  • How to treat an entity owned and/or operated by two or more unrelated MNE groups
  • Whether aggregated data or consolidated data for each jurisdiction is to be reported in Table 1 of the CbC report

Today’s OECD release notes that a complete set of guidance related to CbC reporting issued to date is contained in the document released today. 

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