Tax industry professionals respond to OECD’s proposed changes to CbCR

April 23 2020

tax-industry-professionals-respnd-to-oecds-proposed-changes-to-cbcr.jpg

As the Inclusive Framework conducts its 2020 review of country-by-country reporting (CbCR) requirements set out in Action 13 of the BEPS Acton Plan, the OECD held a public consultation to hear from stakeholders on all aspects of the minimum standard.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Request Access or Login

Topics

Isle of Man Jersey Jamaica Antigua and Barbuda Global Russia San Marino Monaco Mongolia Gibraltar Gulf Cooperation Council Greenland Netherlands Antilles Feature OECD Iran Cuba Central America Direct Tax G20 Liechtenstein European Union Belize Barbados United States Outbound United Nations Cayman Islands United States Inbound Bosnia and Herzegovina British Virgin Islands ITR Magazine Spring 2020 Poland Portugal Philippines Qatar United States (National) Israel Italy Ghana Jordan Oman Japan Paraguay Peru Pakistan Kazakhstan Panama Slovenia Armenia South Africa Singapore Slovak Republic Argentina Australia Romania Albania Nicaragua Angola Serbia Algeria Saudi Arabia Andorra Mauritius Mexico Morocco Montenegro North Macedonia Greece Georgia Germany Channel Islands: Guernsey Malta Malaysia Guatemala Nigeria New Zealand Norway Honduras Hong Kong SAR India Indonesia Hungary Iceland Myanmar Ireland Netherlands Mozambique Iraq Curaçao Rwanda Chile Chad Costa Rica Croatia China (National) Colombia Latvia France Kuwait Laos Lithuania Luxembourg Lebanon Denmark Ecuador Cyprus Czech Republic Kenya Finland Kosovo Egypt Estonia Tunisia Tanzania Thailand Belgium Puerto Rico Austria Spain Sri Lanka Azerbaijan South Korea Switzerland Bahrain Bangladesh Taiwan Sweden Bahamas Venezuela Canada (National) Vietnam Bolivia Uganda Türkiye United Arab Emirates Bermuda Bulgaria Cambodia Uruguay United Kingdom Brazil Ukraine

more across site & shared bottom lb ros

More from across our site

Direct Tax

john healey uk chancellor

‘Not for UK plc’: Budget prompts sceptical response from tax advisers

UK Chancellor John Healey extended a VAT cut, suspended tariffs, increased a bank surcharge and vowed to increase funding for HMRC

Sam Sholli, October 28 2026

Transfer Pricing

kristine riisberg tp us 2026.jpg

TP ‘matters more than ever’ under pillar two: Deloitte leader

Kristine Riisberg warned that TP decisions can determine top-up tax exposure under pillar two, while global consensus over the rules remains unsettled

Tom Baker, October 28 2026

Direct Tax

AI regulation

When cyber law becomes tax law

Both Germany’s NIS2 and the EU AI Act now determine whether a tax function can meet its obligations – and both can make management personally accountable

Christian Ewel, October 28 2026

Indirect Tax

European,Currency,Symbol,Euro,With,Green,Up,Arrow,On,Sticky

EU General Court narrows VAT exemption for credit management in securitisations

Originators, loan purchasers and securitisation vehicles may need to revisit servicing agreements and pricing after a key judgment narrowed the VAT credit management exemption

Florent Trouiller, October 27 2026

Ricardo Perera.jpg

Beyond the headlines: Why Baker McKenzie’s new tax disputes partner prefers nurturing talent to recruitment

Opening doors for existing talent within Baker McKenzie and a desire for enhanced legal capabilities informed Ricardo Perera’s switch from KPMG

Sam Sholli, October 26 2026

Direct Tax

London

Exclusive: EY UK’s tax litigation head to join WTS UK

Boaz Goren’s move to the upstart PE-backed firm takes the number of senior UK tax professionals who have left EY this year to 13

Tom Baker, October 23 2026

Direct Tax

Deloitte.jfif

A taxing week: Deloitte should not hide behind its network amid Abramovich allegations

The allegations against Deloitte Cyprus raise uncomfortable questions about how far the big four can distance themselves from misconduct at member firms

Tom Baker, October 23 2026

Rankings analysis

World Tax middle east rankings release article 2026 image

World Tax Rankings Middle East 2027 released: challenger firms surge in UAE

The UAE accounted for most Middle East promotions and new rankings, as A&M Tax, Baker McKenzie, Dhruva Consultants and DLA Piper breached the top tier

Tom Baker, October 22 2026

Direct Tax

Fair Tax Mark

Exclusive: Weak pCbCR filings persist as Fair Tax Foundation analysis hits 650

Spanish-headquartered multinationals lead on reporting quality, while US and Swiss groups lag in the Fair Tax Foundation’s expanded analysis

Tom Baker, October 21 2026

Podcasts

danny werfel podcast article image

Podcast: Danny Werfel on AI risk, IRS leadership, and global tax cooperation

Former IRS commissioner Danny Werfel joins ITR for a must-listen conversation spanning his time leading the agency, his AI risk framework, and the future of the OECD

Tom Baker, October 21 2026