{ "item_title" : "Country-by-Country Reporting - Compilation of 2025 Peer Review Reports", "item_author" : [" Oecd "], "item_description" : "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 has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. Since 2018, seven annual peer reviews have been conducted, covering three key areas: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This eighth annual peer review report presents the findings of the 2024/25 peer review, which assessed the implementation of CbC Reporting across 142 jurisdictions that provided relevant legislation or information.", "item_img_path" : "https://covers4.booksamillion.com/covers/bam/9/26/462/343/9264623434_b.jpg", "price_data" : { "retail_price" : "86.10", "online_price" : "86.10", "our_price" : "86.10", "club_price" : "86.10", "savings_pct" : "0", "savings_amt" : "0.00", "club_savings_pct" : "0", "club_savings_amt" : "0.00", "discount_pct" : "10", "store_price" : "" } }

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