I am a member of the NGO based BEPS Monitoring Group (BMG). BEPS is the OECD initiative that is meant to tackle Base Erosion and Profits Shifting by multinational companies. This initiative does, in part, embrace country-by-country reporting.

The BMG has now submitted its response to the OECD request for comments on its Discussion Draft on Transfer Pricing Documentation and Country by Country Reporting. This is available here. I was the main author of the submission.