IOTA Report on Implementation of “Country-By-Country Reporting” into Internal Rules and Procedures

The report was published on 24th February 2021. It was prepared by Subgroup 3 of the IOTA Forum on Implementation of Measures to Counter Base Erosion and Profit Shifting (BEPS). This report provides up-to-date information and effective solutions concerning the practical implementation of the minimum standard of BEPS Action 13 (“Country-by-Country Reporting”).

The report is based on data provided by 25 IOTA member tax administrations participating in a country survey conducted in October 2018 to understand how IOTA member tax administrations are implementing ‘CbC Reporting’ mechanisms. Several case studies have been included to provide a more detailed picture. The report discusses the following aspects of CbC Reporting:

  • Process for Filing and Exchange of CbC Reports
  • Data Quality
  • Ensuring Confidentiality and Appropriate and Effective Use
  • CbC Risk Assessment

If you would like to know more about this Report, the work of Subgroup 3 or BEPS itself, please contact the IOTA Secretariat via email at

Registered IOTA members can access the report by clicking on the text below.

Link to the Report