The issue of base erosion and profit shifting (BEPS) by multinational enterprises has led to the development of a 15 Actions Plan by the G20 and OECD. Action 13 of the Plan provides for developing and implementing country-by-country (CbC) reporting regulations to address tax evasion by assessing BEPS related risks. This includes the high risk of transfer pricing and conducting economic and statistical analyses utilizing information available in the CbC reports. In this article, the CbC reporting regulations of the United Arab Emirates, the Kingdom of Saudi Arabia and Bahrain are compared.