The Resource Action 13: transfer pricing documentation and country-by-country reporting

Action 13: transfer pricing documentation and country-by-country reporting

Label
Action 13: transfer pricing documentation and country-by-country reporting
Title
Action 13: transfer pricing documentation and country-by-country reporting
Creator
Subject
Language
eng
Summary
The effective implementation of the arm's-length principle is closely linked to the availability of information. In transfer pricing, the asymmetry of information between taxpayers and tax administrations can be acute, potentially opening opportunities for BEPS. For this reason, the base erosion and profit shifting (BEPS) Action Plan stressed the need to enhance transparency in general, and for transfer pricing purposes in particular. This article explains these enhancements in the context of Action 13
Citation source
In: International tax review. - London. - Vol. 26 (2015),
http://library.link/vocab/creatorName
  • Hickman, A
  • Abdelghani, S
  • Hondius, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Action Plan
  • transfer pricing
  • documentation requirements
  • CbCR
  • arm's length principle
  • transparency
Label
Action 13: transfer pricing documentation and country-by-country reporting
Instantiates
Publication
Label
Action 13: transfer pricing documentation and country-by-country reporting
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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