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국회도서관 홈으로 정보검색 소장정보 검색

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Title page 1

Contents 6

Foreword 4

Abbreviations and acronyms 10

Executive summary 15

Context of Country-by-Country Reporting 15

Scope of this review 15

Key findings 16

Next steps 16

Note 16

1. The peer review of the BEPS Action 13 minimum standard on Country by-Country Reporting 17

Background 17

Outline of the key aspects assessed in the annual report 17

References 18

Note 18

2. Peer review reports 19

Albania 20

Andorra 22

Angola 23

Anguilla 25

Antigua and Barbuda 26

Argentina 27

Armenia 28

Aruba 29

Australia 30

Austria 31

Azerbaijan 32

Bahamas 33

Bahrain 35

Barbados 36

Belarus 37

Belgium 39

Belize 40

Benin 41

Bermuda 44

Bosnia and Herzegovina 45

Botswana 47

Brazil 49

British Virgin Islands 51

Brunei Darussalam 52

Bulgaria 54

Burkina Faso 55

Cabo Verde 59

Cameroon 62

Canada 64

Cayman Islands 65

Chile 66

China (People's Republic of) 67

Colombia 69

Congo 70

Costa Rica 73

Côte d'Ivoire 74

Croatia 76

Curaçao 77

Czechia 78

Democratic Republic of the Congo 79

Denmark 81

Djibouti 82

Dominica 84

Dominican Republic 86

Egypt 87

Estonia 89

Eswatini (Kingdom of) 91

Faroe Islands 93

Fiji 94

Finland 96

France 97

Gabon 99

Georgia 101

Germany 103

Gibraltar 104

Greece 105

Greenland 107

Grenada 109

Guernsey 111

Haiti 113

Honduras 115

Hong Kong (China) 117

Hungary 118

Iceland 119

India 120

Indonesia 122

Ireland 124

Isle of Man 126

Israel 127

Italy 128

Jamaica 129

Japan 131

Jersey (Bailiwick of) 132

Jordan 133

Kazakhstan 138

Kenya 140

Korea 142

Kuwait 143

Latvia 145

Liberia 146

Liechtenstein 148

Lithuania 150

Luxembourg 151

Macau (China) 152

Malaysia 153

Maldives 154

Malta 155

Mauritania 156

Mauritius 158

Mexico 159

Moldova 161

Monaco 163

Mongolia 164

Montenegro 165

Montserrat 166

Morocco 167

Namibia 169

Netherlands 171

New Zealand 172

Nigeria 174

North Macedonia (Republic of) 176

Norway 178

Oman 179

Pakistan 180

Panama 181

Papua New Guinea 182

Paraguay 184

Peru 186

Philippines 187

Poland 189

Portugal 190

Qatar 191

Romania 192

Russian Federation 193

Saint Lucia 195

Saint Vincent and the Grenadines 197

San Marino 199

Saudi Arabia 200

Senegal 201

Serbia 203

Seychelles 204

Sierra Leone 205

Singapore 207

Slovak Republic 209

Slovenia 210

South Africa 211

Spain 212

Sri Lanka 213

Sweden 215

Switzerland 216

Thailand 217

Togo 218

Trinidad and Tobago 221

Tunisia 222

Türkiye 223

Turks and Caicos Islands 224

Ukraine 225

United Arab Emirates 226

United Kingdom 227

United States 228

Uruguay 230

Uzbekistan 231

Viet Nam 233

Zambia 235