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Compilation of 2025 Peer Review Reports on Country-by-Country Reporting

Sep 29, 2025

The OECD Inclusive Framework on BEPS has published the latest 2025 peer review reports on Country-by-Country (CbC) Reporting implemented under the BEPS Action 13. The report presents findings of the 2024/25 peer review which assessed the implementation of CbC Reporting across 142 jurisdictions that provided relevant legislation or information.

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