Base erosion and profit shifting

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.



Media queries should be directed to Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (+33 6 26 30 49 23 ) or Achim Pross, Head of the International Co-operation and Tax Administration Division (+33 6 21 63 27 67 ).


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