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BEPS (2017) Action 13 CbC Reporting Handbook on Effective Tax Risk Assessment

BEPS (2017) Action 13 CbC Reporting Handbook on Effective Tax Risk Assessment

OECD (2017), Country-by-Country Reporting: Handbook on Effective Tax Risk Assessment, OECD, Paris.

OBTAIN YOUR COPY HERE:

http://www.oecd.org/tax/beps/country-by-country-reporting-handbook-on-effective-tax-risk-assessment.htm

Table of contents 

Abbreviations and Acronyms ………………………………………………………………………………………………………..7 

Chapter 1 Introduction and Background………………………………………………………………………………………9 

Chapter 2 The Role of Tax Risk Assessment in Tax Administration…………………………………………….15 

Current developments in tax risk assessment processes ………………………………………………………………….16

Chapter 3 Overview of CbC Reporting……………………………………………………………………………………….25 

The information contained in an MNE group’s CbC Report ……………………………………………………………25

The advantages CbC Reports offer over other data sources …………………………………………………………….27

Other standards for disclosure of country-by-country information …………………………………………………..29

Chapter 4 Incorporating CbC Reports Into a Tax Authority’s Tax Risk Assessment Framework ..31 

Using CbC Reports within different approaches to tax risk assessment…………………………………………….31

Ways in which CbC Reports can be used to detect indicators of possible tax risk………………………………33

Tax risk indicators that may be detected using information contained in CbC Reports……………………….35

Chapter 5 Challenges to the Effective Use of CbC Reports for Tax Risk Assessment…………………….45 

Chapter 6 Using CbC Reports alongside data from other sources………………………………………………..55 

Chapter 7 Using the Results of a Tax Risk Assessment Based on CbCR Information……………………59 

Annex 1 Model template for a Country-by-Country Report ………………………………………………………..61 

Annex 2 Tax risk indicators that may be detected using a CbC Report ………………………………………..64 

Annex 3 Example Use of a CbC Report for Tax Risk Assessment ………………………………………………..66 

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