Country by Country Report - To The Point

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Drishti IAS
Published at : 26 Jan 2021
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𝐓𝐨 𝐛𝐮𝐲 𝐇𝐢𝐧𝐝𝐢 𝐋𝐢𝐭𝐞𝐫𝐚𝐭𝐮𝐫𝐞 𝐚𝐧𝐝 𝐈𝐀𝐒 𝐏𝐫𝐞𝐥𝐢𝐦𝐬 𝐏𝐞𝐧𝐝𝐫𝐢𝐯𝐞 𝐂𝐨𝐮𝐫𝐬𝐞𝐬 𝐂𝐥𝐢𝐜𝐤 𝐨𝐧 𝐭𝐡𝐞 𝐠𝐢𝐯𝐞𝐧 𝐥𝐢𝐧𝐤𝐬:

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𝐅𝐨𝐫 𝐕𝐢𝐝𝐞𝐨 𝐮𝐩𝐝𝐚𝐭𝐞𝐬 𝐟𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 𝐚𝐭 -------

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CbC Report is an annual return that breaks down key elements of the financial statements by jurisdiction. Organisation for Economic Cooperation and Development (OECD) had developed and Action Plan called “Base Erosion and Profit Shifting (BEPS) Action Plan 13”. Under BEPS Action Plan 13, all large multinational enterprises (MNEs) are required to prepare a country-by country (CbC) report. Drishti IAS has taken an initiative to provide the best material to civil services aspirants. This information will help you to make a better understanding without any coaching.

CbC रिपोर्ट एक वार्षिक रिटर्न है इसमें क्षेत्राधिकार के आधार पर वित्तीय विवरणों का प्रमुख ब्यौरा होता है। OECD ने "BEPS एक्शन प्लान 13" नामक एक कार्य योजना विकसित की थी। BEPS एक्शन प्लान 13 के तहत, सभी बड़े बहुराष्ट्रीय उद्यमों (MNEs) को CBC रिपोर्ट तैयार करना आवश्यक है। दृष्टि आईएएस ने सिविल सेवा उम्मीदवारों को सर्वोत्तम सामग्री प्रदान करने के लिए एक पहल की है| ये जानकारियाँ आपको बिना किसी कोचिंग की सहायता के बेहतर समझ बनाने में मदद करेंगी।

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