OECD Releases Compilation of 2026 Peer Review Reports for CbC Reporting

The OECD released the Compilation of 2026 Peer Review Reports for Country-by-Country Reporting on 19 October 2026, including an overview of 142 jurisdictions that have provided legislation or information pertaining to the implementation of Country-by-Country (CbC) reporting. This is the ninth annual peer review for the BEPS Action 13 minimum standard. For each jurisdiction, the review covers the domestic legal and administrative framework, the exchange of information framework, and measures …