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?
Resource Information
The item Can country-by-country reporting enhance cooperation between taxpayers and tax authorities? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Can country-by-country reporting enhance cooperation between taxpayers and tax authorities? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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?
- 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?
- Label
- Can country-by-country reporting enhance cooperation between taxpayers and tax authorities?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Can-country-by-country-reporting-enhance/Cf7gNXrto0A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Can-country-by-country-reporting-enhance/Cf7gNXrto0A/">Can country-by-country reporting enhance cooperation between taxpayers and tax authorities?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Can-country-by-country-reporting-enhance/Cf7gNXrto0A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Can-country-by-country-reporting-enhance/Cf7gNXrto0A/">Can country-by-country reporting enhance cooperation between taxpayers and tax authorities?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
