Key findings of the Country-by-Country reporting Peer Reviews
Domestic legal and administrative framework
Over 110 jurisdictions have a domestic legal framework for CbC reporting in place. In addition, a number of jurisdictions have final legislation approved that is awaiting official publication. In this peer review report, 22 jurisdictions have received a general recommendation to put in place or finalise their domestic legal or administrative framework and 30 jurisdictions received one or more recommendations for improvements to specific areas of their framework.
Exchange of information framework
Of the jurisdictions included in this review, 89 jurisdictions have multilateral or bilateral competent authority agreements in place.
73 jurisdictions have provided detailed information, enabling the Inclusive Framework to obtain sufficient assurance that measures are in place to ensure the appropriate use of CbC reports.
Confidentiality
Of the jurisdictions included in this review, 91 have undergone an assessment by the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) concerning confidentiality and data safeguards in the context of implementing the AEOI standard, and did not receive any action plan.
