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This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, All OECD and G20 countries have committed to implementing Country-by-Country. (CbC) reporting, as set out in the Action 13 Report “Transfer Pricing What is CbCR and what is a CbC report? Country-by-Country Reporting (CbCR) is part of the OECD's Base Erosion and Profit Shifting (BEPS) Action Plan 13. In The OECD has released additional interpretative guidance to tax administrations and MNE Groups on the implementation and operation of Country-by-Country (CbC)The OECD's Inclusive Framework on BEPS has released two sets of guidance to give greater certainty to tax administrations and MNE Groups alike on the Country-by-country reporting guidance. This document provides guidance on the implementation of country-by-country (CBC) reporting in Australia. Country by Country (CbC) Reporting is part of Action 13 of the Base Erosion and Profit Shifting (BEPS) initiative led by the Organisation for Economic