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OECD confirms Azerbaijan’s compliance with country-by-country reporting rules

OECD confirms Azerbaijan’s compliance with country-by-country reporting rules

Baku, October 28, AZERTAC

The Organization for Economic Co-operation and Development (OECD) has released its latest international peer review of country-by-country reporting (CbCR) under Action 13 of the Base Erosion and Profit Shifting (BEPS) project.

The ninth annual peer review report presents the findings of the 2025–2026 review, which assessed the implementation of country-by-country reporting across 142 jurisdictions that provided relevant legislation or information.

For each jurisdiction, the review examines the domestic legal and administrative framework, the framework for exchanging information, and measures in place to ensure the confidentiality and appropriate use of CbC reports.

According to the OECD, Azerbaijan confirmed that its rules had not changed and continued to be applied effectively across the areas reviewed. The country continues to meet all the terms of reference.

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