OECD: Ninth peer review on country-by-country (CbC) reporting

Assessing how jurisdictions are implementing the CbC reporting minimum standard as of April 2026

The Organisation for Economic Cooperation and Development (OECD) on October 19, 2026, released the ninth peer review results on the implementation of BEPS Action 13 country-by-country (CbC) reporting, covering 142 members of the Inclusive Framework on BEPS and assessing how jurisdictions are implementing the CbC reporting minimum standard as of April 2026. Highlights include:

Over 120 jurisdictions have already introduced legislation to impose a filing obligation on multinational enterprise (MNE) groups, covering almost all MNE groups with consolidated group revenue at or above the threshold of €750 million. Remaining Inclusive Framework members are working toward finalizing their domestic legal frameworks with the support of the OECD.
Where legislation is in place, implementation of CbC reporting was found to be largely consistent with the Action 13 minimum standard.
More than 5,100 bilateral relationships for the exchange of CbC reports are now in place.

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OECD: Ninth peer review on country-by-country (CbC) reporting

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