The Organisation for Economic Co-operation and Development (OECD) has released a summary of issues associated with country-by-country reporting by taxpayers responding to a particular aspect of a joint G20/OCED project investigating the fairness and integrity of global tax systems. The report follows the endorsement by the G20 of the OECD ‘Action Plan on Base Erosion and Profit Shifting’ (BEPS), the outcomes of which are aimed to be implemented by the end of 2015. The summary of issues explores various considerations arising in developing an internationally accepted and applied ‘template’ for country-by-country reporting as a part of transfer pricing documentation, and considers accounting requirements and other information as the base for the information which might be included in the template.