The OECD has released a group of documents that will form the basis of the peer review of country-by-country reporting (BEPS action 13) and the transparency framework for exchange of information on tax rulings (BEPS action 5). Action 13 and Action 5 are two of the four BEPS minimum standards. Each of the four minimum standards is subject to peer review in order to ensure timely and accurate implementation. These latest documents include the terms of reference and the methodology for peer review. See http://bit.ly/2kq8JOo.
The OECD has released a group of documents that will form the basis of the peer review of country-by-country reporting (BEPS action 13) and the transparency framework for exchange of information on tax rulings (BEPS action 5). Action 13 and Action 5 are two of the four BEPS minimum standards. Each of the four minimum standards is subject to peer review in order to ensure timely and accurate implementation. These latest documents include the terms of reference and the methodology for peer review. See http://bit.ly/2kq8JOo.
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