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OECD considers lowering income threshold for Country-by-Country Report

Updated: Mar 15, 2023

The Organisation for Economic Co-operation and Development (OECD), following a public consultation launched by the organisation in February 2020, is considering lowering the revenue threshold for multinational companies for Country-by-Country Reporting (CbCr) purposes.

This preview of the OECD initiative was presented by José Luis Galíndez, partner at Galíndez Medrano & Asociados, during the virtual forum Trends in Information Exchange in Latin America.

The event, organised by the tax platform Connectax, Iesa and Capital Financiero, moderated by Reynaldo Díaz, of Connectax, also included the participation of experts José Andrés Romero, founding partner of Giintax; Gemma Paton García, professor of Financial and Tax Law at the University of Castilla-La Mancha (Spain) and Isaac Gonzalo Arias, director of Cooperation and International Taxation of the Inter-American Centre of Tax Administrations (Ciat).


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