OECD發(fā)布國(guó)別報(bào)告同行評(píng)審的新方法（EN)

來(lái)源：OECD官網(wǎng) 發(fā)布時(shí)間：2020年10月29日

TPPERSON按：2016—2019年度的國(guó)別報(bào)告同行評(píng)審是根據(jù)2017年2月包容性框架（IF)商定的方法進(jìn)行的。根據(jù)這一新方法進(jìn)行的第一次同行評(píng)審于2020年9月開(kāi)始，評(píng)審報(bào)告最遲將于2021年9月提交包容性框架批準(zhǔn)。

 OECD releases new methodology for the peer review of BEPS Action 13

29/10/2020 - Today the OECD released the new methodology for the peer review of BEPS Action 13 Country-by-Country Reporting.

The Action 13 standard on Country-by-Country Reporting is one of the four BEPS minimum standards. Each of the four BEPS minimum standards is subject to peer review in order to ensure timely and accurate implementation and thus safeguard the level playing field. All members of the Inclusive Framework on BEPS (Inclusive Framework) commit to implementing the minimum standards and participating in the peer reviews.

In October 2019, the Inclusive Framework extended the mandate for these peer reviews beyond the original 2020 date. The documents released today (also available in French) form the basis on which the continuing BEPS Action 13 peer review processes will be undertaken. The compilations include the Terms of Reference which are unchanged from the original mandate in 2017 and set out the criteria for assessing the implementation of the minimum standard, and the Methodology which sets out the procedural mechanism by which jurisdictions will complete the peer review from 2020 onwards. This includes the process for collecting the relevant data, the preparation and approval of reports, the outputs of the review and the follow-up process.

The wider review of the BEPS Action 13 minimum standard (the 2020 review) is ongoing and the outcomes of this are scheduled to be released in 2021.

 BEPS ACTION 13 ON COUNTRY-BY-COUNTRY REPORTING – PEER REVIEW DOCUMENTS

Table of contents

Abbreviations and acronyms 5

Summary 7

Approach to the peer review of Action 13 – CbC Reporting 9

Notes 9

Terms of reference for the conduct of peer reviews of the Action 13 minimum

standard on country-by-country reporting 11

Background - Summary of the Action 13 minimum standard 11

Terms of Reference 12

Notes 17

Methodology for the conduct of peer reviews of the Action 13 minimum standard on

country-by-country reporting 19

Introduction and scope 19

Information used to conduct the peer review 19

Data gathering and review process 20

Outline of annual report on CbC reporting implementation 23

Discussion and approval of annual report 23

Amendments and interpretation 24

Confidentiality of peer review documents 24

Notes 25

Self-assessment questionnaire for reviewed jurisdictions 27

Instructions for completion of the questionnaire 28

Section A: Jurisdictions included in last year’s peer review report 28

Section B: Jurisdictions not included in last year’s peer review report 29

Section C: Implementation of CbC Reporting 31

Part I – The domestic legal and administrative framework 31

Part II – The exchange of information framework 44

Part III – Confidentiality and appropriate use 48

Note 53

Annex 1. Peer review indicative timeline 55

References 57

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