handbook-tb

Diane Ringbe important to bear in mind that the benefit should not be measuredsolely from a developed country perspective. 323.3.6.2.2 DeliveryJust as the question of to whom information will be provided and howis very significant for taxpayers, it is equally critical for developingcountries. As suggested in section 3.3.6.1 above, Action 13 will playlittle meaningful role if countries cannot predictably and effectivelyaccess the information in the master file, CbC template and local file.Given that many of the key advantages of this information package fordeveloping countries derive from the resource-savings opportunities itprovides (see section 3.3.6.1 above), it is important that countries haveeasy access to the information in a timely fashion. To the extent thatthe delivery mechanism imposes costs, the value of the entire processfor developing countries is diminished.For example, if the master file and template is provided only tothe jurisdiction of the MNE parent, with the expectation that othercountries can seek that information through an exchange of informationrequest, several barriers are created. First, the developing countrymust pursue the process of requesting the information, presumablypursuant to a treaty (bilateral treaty or TIEA). This step requires theefforts of a tax professional sufficiently familiar with the process, the32Various international groups have urged that the OECD project onBEPS appropriately incorporate the views and needs of developing countries.See, for example, C20 Position Paper Background: Governance, supra note8, at 2 (recommending “an inclusive and transparent process that ensuresdeveloping countries benefit from these tax reforms”), available at http://www.c20.org.au/resources/; G20 Leaders’ Declaration (St. Petersburg, 6 September2013), at 13 (“Developing countries should be able to reap the benefitsof a more transparent international tax system, and to enhance theirrevenue capacity, as mobilizing domestic resources is critical to financingdevelopment”), available at https://g20.org/wp-content/uploads/2014/12/Saint_Petersburg_Declaration_ENG_0.pdf; G20 Leaders’ Communiqué(Brisbane, 16 November 2014), at 2 (“We welcome deeper engagement ofdeveloping countries in the BEPS project to address their concerns. We willwork with them to build their tax administration capacity and implementAEOI”), available at https://www.g20.org/sites/default/files/g20_resources/library/brisbane_g20_leaders_summit_communique.pdf.534