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The term Country-by-Country (CbC) Reporting which appeared in news is
recently is related to:
A
It is an action plan on Base Erosion and Profit Shifting (BEPS) proposed by the Organisation for Economic Cooperation and Development (OECD).
B
It is a proposed plan to regularly report countries respective targets of Nationally Determined Contributions (NDCs) under UNFCCC.
C
It is comprehensive framework for implementing anti-money laundering and counter-terrorist financing (AML/CFT) proposed by the Financial Action Task Force (FATF).