What countries have agreed to participate in the new CbC reporting requirement?

The G20 leaders at their summit in Antalya, Turkey, on November 15-16 of last year endorsed 13 final reports developed under the G20/OECD base erosion and profit shifting (BEPS) project and urged the timely implementation of the project in all countries, including developing nations. Included within these final reports was BEPS Action 13 on Transfer Pricing Documentation and Country-by-Country reporting.  

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