References

[1] OECD (2018), Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 1): Inclusive Framework on BEPS: Action 13, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://dx.doi.org/10.1787/9789264300057-en.

[5] OECD (2018), Guidance on the Implementation of Country-by-Country Reporting: BEPS Action 13, http://www.oecd.org/tax/guidance-on-the-implementation-of-country-by-country-reporting-beps-action- (accessed on 9 August 2019).

[4] OECD (2017), BEPS Action 13 on Country-by-Country Reporting Guidance on the appropriate Use of Information contained in Country-by-Country Reports, http://www.oecd.org/tax/beps/beps-action-13-on-country-by-country-reporting- (accessed on 9 August 2019).

[2] OECD (2017), BEPS Action 13 on Country-by-Country Reporting: Peer Review Documents, https://www.oecd.org/tax/beps/beps-action-13-on-country-by-country-reporting-peer-review-documents.pdf (accessed on 9 August 2019).

[3] OECD (2017), Country-by-Country Reporting XML Schema: User Guide for Tax Administrations, https://www.oecd.org/ctp/exchange-of-tax-information/country-by-country-reporting-xml-schema-user-guide-for-tax-administrations.pdf (accessed on 9 August 2019).

[6] OECD (2017), Country-by-Country Reporting XML Schema: User Guide for Tax Administrations, OECD Publishing, Paris, http://www.oecd.org/tax/country-by-country-reporting-xmlschema-user-guide-for-tax-administrations.pdf.

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