The Resource BEPS filing requirements for multinationals under country-by-country reporting

BEPS filing requirements for multinationals under country-by-country reporting

Label
BEPS filing requirements for multinationals under country-by-country reporting
Title
BEPS filing requirements for multinationals under country-by-country reporting
Subject
Language
eng
Summary
The OECD base erosion and profit shifting (BEPS) project has put transfer pricing in the spotlight with active involvement by governments, tax authorities and businesses around the globe. More and more governments are implementing some form of the BEPS Action 13 recommendations in their domestic legislation. Going forward, jurisdictions will need to continue to balance the need for transparency against compliance burdens and confidentiality concerns for businesses. There will likely be an increase in cross-border disputes, which will require timely and efficient dispute resolution. Multinational enterprises (MNEs) should begin collecting and compiling data to populate the country-by-country reports and ensure that they satisfy individual country deadlines. MNEs risk reputational damage and tax adjustments that can affect their future earnings if they do not heed this changing tax landscape. Accordingly, boards should work with their tax departments in navigating their companies through this landscape
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • BEPS Action Plan
  • MNE
  • transfer pricing
  • CbCR
Label
BEPS filing requirements for multinationals under country-by-country reporting
Instantiates
Publication
Extent
16 p.
Label
BEPS filing requirements for multinationals under country-by-country reporting
Publication
Extent
16 p.

Library Locations

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