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Q Which—if any—of the following areas pose significant concern to you

in terms of the company’s readiness for the OECD’s country-by-country
tax reporting (first report due December 31, 2017, for calendar year
companies)? (select all that apply)

Company is not affected 36%

Lack of clarity or communication with the audit committee 25%
on this issue to date

Identification of systems and process changes that will be
required to comply with the new documentation 21%
requirements

Reassessment of transfer pricing strategies and 17%
identification of those that are likely to be challenged

Development of a communications plan to explain and
interpret the country-by-country data and defend our 13%
transfer pricing strategies

No concern about the company’s readiness 13%

Other 2%

Multiple responses allowed

The obligation to report country-by-country tax changes will be required to comply with the new
information to all jurisdictions is also on the immediate documentation requirements? Have we assessed our
horizon, and the impact on multinationals will be transfer pricing strategies and identified those that
profound, with significant implications for tax compliance are likely to be challenged? Do we have an effective
and reporting functions, transfer pricing policies, tax communications plan to explain and interpret the
audits and controversies, and reputational risk. Audit country-by-country data and appropriately defend our
committees of multinationals will want to assess their transfer pricing strategies?
company's readiness: What systems and process

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