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Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world will boost tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This third annual peer review report reflects the outcome of the third review which considered all aspects of implementation. It contains the review of 131 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.

Taxation --- OECD/G20 Base Erosion and Profit Shifting Project --- Standards.

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Tax planning --- International business enterprises --- Taxation --- Law and legislation --- OECD/G20 Base Erosion and Profit Shifting Project --- Congresses --- Congresses.

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Taxation --- Fiscal policy --- Law and legislation --- OECD/G20 Base Erosion and Profit Shifting Project. --- Organisation for Economic Co-operation and Development. --- Group of Twenty. --- BEPS Project --- OECD/G20 BEPS Project --- E-books --- International business enterprises --- Law and legislation.

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The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project has, thus far, mostly been an OECD-driven project. Nevertheless, its efforts in involving representatives from developing and emerging countries in the Asia-Pacific region have been encouraging and are laudable, given the tremendous challenges of achieving global consensus in a highly technical field and the tight time frame of the BEPS Project. The Asia-Pacific region poses unique challenges in its great diversity of economic development, as well as cultural and legal traditions. Australia, Japan, New Zealand and Korea, as OECD members, are at the forefront of tax innovation and development, while China, India and Indonesia are at the table as members of the G20. However, the majority of the countries in the region are non-OECD, non-G20 developing countries. For these developing countries, the BEPS changes will bring added challenges at a time when their economies are rapidly transforming and they are in the midst of absorbing and legislating pre-existing international tax principles and modernizing their tax administration --Back cover.

Taxation --- OECD/G20 Base Erosion and Profit Shifting Project. --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Organisation for Economic Co-operation and Development. --- Group of Twenty. --- BEPS Project --- OECD/G20 BEPS Project

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International business enterprises --- Tax incentives --- Taxation --- Law and legislation. --- OECD/G20 Base Erosion and Profit Shifting Project. --- Organisation for Economic Co-operation and Development. --- Group of Twenty. --- BEPS Project --- OECD/G20 BEPS Project --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Corporations --- Joint ventures --- Taxation&delete& --- Law and legislation --- E-books --- Entreprises multinationales --- Encouragements fiscaux --- Impôts --- Droit. --- Impôts