The most significant deliverable of the OECD’s BEPS initiative lies in its new country-by-country reporting requirements, which force multinationals to provide aggregate information annually, in each jurisdiction where they do business, relating to the global allocation of income and taxes paid. They must also provide information about which entities do business in each jurisdiction and the economic activities in which they engage.
经合组织BEPS计划中可行性最强的要数新的逐国（country-by-country）报告要求，该要求强制跨国公司提供每一个有业务活动的司法辖区的与利润和缴税额全球配置有关的年度总量信息。它们还必须提供关于各司法辖区有哪些实体开展业务以及参与哪些经济活动的信息。