OECD Progress Report on Tax Transparency: Country-by-Country Reporting (BEPS Action 13)
As of October 19, 2026, the Organisation for Economic Co-operation and Development (OECD) issued an official statement presenting the results of the ninth annual Peer Review report regarding the minimum standard of Action 13 of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS). The evaluation analyzes progress in the implementation of Country-by-Country (CbC) Reporting across 142 participating jurisdictions.
The most relevant aspects of this international publication include:
1. Consolidation of Domestic Regulatory Frameworks
The assessment highlights the widespread adoption of mandatory regulations targeting large multinational enterprise (MNE) groups:
- Advanced Global Implementation: More than 120 jurisdictions now have a domestic legal and administrative framework fully in place to mandate CbC reporting, while others are in the final stages of enacting legislation.
- Consistency with the Standard: Where legislation is currently active, the OECD verified that the application of these provisions maintains high consistency with the minimum standard requirements of Action 13.
2. Expansion of Information Exchange Networks
International cooperation among tax administrations continues to multiply exponentially, enhancing cross-border tax audit capabilities:
- Bilateral and Multilateral Agreement Network: Over 5,100 active bilateral relationships have been formally established for the automatic exchange of Country-by-Country reports between competent authorities (backed by legal instruments across 110 jurisdictions).
- Confidentiality and Appropriate Use Safeguards: The monitoring process confirms that 106 jurisdictions have successfully met the standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes regarding data protection, ensuring the prudent and confidential handling of reported financial data.
3. Projections and Next Steps in Global Tax Compliance
The peer review process remains a continuous mechanism within the OECD agenda aimed at closing compliance gaps:
- Ongoing Supervision: Evaluated jurisdictions that received specific recommendations for regulatory enhancement will remain under technical monitoring by the Inclusive Framework.
- Review Schedule: The next formal annual peer review cycle and publication of results for Action 13 is scheduled for the third quarter of 2027.
Summary of Operational Impact
Aspect: | Details of Published Information |
Official Reference | OECD Announcement and Peer Review Report (Published on 10/19/2026). |
Regulatory Framework | Action 13 of the OECD/G20 BEPS Project (Country-by-Country Reporting). |
Subject Matter | Ninth annual assessment report on the global implementation of MNE tax transparency. |
International Impact | Consolidation of over 5,100 automatic exchange channels and standardized reporting obligations for corporate groups. |
Visit the following link to consult the official announcement and the full OECD report:
