The OECD has announced the release of the seventh annual peer review report for Country-by-Country reporting, including an overview of 138 jurisdictions that have provided legislation or information pertaining to the implementation of Country-by-Country reporting. --- BEPS Action 13 Country-by-Country Reporting The seventh peer review of BEPS Action 13 considers the implementation of the Country-by-Country (CbC) Reporting minimum standard by jurisdictions as of April 2024. Highlights include: Over 115 jurisdictions have already introduced legislation to impose a filing obligation on MNE groups, covering almost all MNE Groups with consolidated group revenue at or above the threshold of EUR 750 million....