The Resource Country by Country Report, what is, how it works and how could be using as a mechanism of risk assessment

Country by Country Report, what is, how it works and how could be using as a mechanism of risk assessment

Label
Country by Country Report, what is, how it works and how could be using as a mechanism of risk assessment
Title
Country by Country Report, what is, how it works and how could be using as a mechanism of risk assessment
Creator
Subject
Language
eng
Summary
The main objective of this thesis is to analyse the limitations and advantages of the country-by-country reporting (CbCR) included in Action 13 of the BEPS Action Plan as a tool for BEPS risk asessment, for which this research has the following secondary objectives: review what was the problem with the transfer pricing regime regarding the lack of transparency and low taxation before the existence of the BEPS Action Plan; examine the generalities included in Action 13 of the BEPS Action Plan and what is the three-tiered approach suggested by the OECD regarding transfer pricing documentation; study how the risk assessment can be carried out through the CbCR; analyse through case studies the impact of the CbCR on the risk assessment by the tax authorities. The author finally issues conclusions and recommendations
http://library.link/vocab/creatorName
Pèrez Salazar, T.X
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • transfer pricing
  • CbCR
  • documentation requirements
  • BEPS
  • risk management
  • transparency
Label
Country by Country Report, what is, how it works and how could be using as a mechanism of risk assessment
Instantiates
Publication
Extent
50 p.
Label
Country by Country Report, what is, how it works and how could be using as a mechanism of risk assessment
Publication
Extent
50 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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