OECD releases new methodology for the peer review of BEPS Action 13

On October 29, 2020, the OECD released the new methodology for the peer review of BEPS Action 13, on country-by-country reporting.
 
The documents form the basis on which the continuing BEPS Action 13 peer review processes will be undertaken. The compilations include the Terms of Reference which are unchanged from the original mandate in 2017 and set out the criteria for assessing the implementation of the minimum standard, and the Methodology which sets out the procedural mechanism by which jurisdictions will complete the peer review from 2020 onwards.

This includes the process for collecting the relevant data, the preparation and approval of reports, the outputs of the review and the follow-up process.
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