The Resource Can country-by-country reporting enhance cooperation between taxpayers and tax authorities?

Can country-by-country reporting enhance cooperation between taxpayers and tax authorities?

Label
Can country-by-country reporting enhance cooperation between taxpayers and tax authorities?
Title
Can country-by-country reporting enhance cooperation between taxpayers and tax authorities?
Creator
Subject
Language
eng
Summary
The author asserts that country-by-country reporting might enhance cooperation between taxpayers and tax administrations if the latter use the relevant information obtained in the country-by-country report - together with the information presented in the transfer pricing master file and local file - as a risk-assessment tool that may help them identify the relevant cases to be subjected to examination. Under some circumstances, cooperation might emerge between tax administrations and "BEPS ready" companies that are trying to signal compliance with the new requirements
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 24 (2015),
http://library.link/vocab/creatorName
Dorey, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • transfer pricing
  • documentation requirements
  • CbCR
  • master file
  • local file
  • BEPS
Label
Can country-by-country reporting enhance cooperation between taxpayers and tax authorities?
Instantiates
Publication
Label
Can country-by-country reporting enhance cooperation between taxpayers and tax authorities?
Publication

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