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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
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