The Resource Documentation

Documentation

Label
Documentation
Title
Documentation
Subject
Language
eng
Summary
QUESTIONS: The OECD released the White Paper on Transfer Pricing Documentation on July 30. In light of this, please discuss, referring to local legal or regulatory provisions, administrative practices or case law: - What information has to be documented and how does it compare with the OECD recommendations?; - What documentation structure is required and how does this fit with the OECD recommendations (e.g. two-tiered EU-recommended structure)?; - What process is required for compiling the documentation and how does this fit with the OECD recommendations (e.g. auditor sign-off, third party preparation, use of local comparables, translation, materiality standard)?; - Which factors are thought to represent high transfer pricing risk and how does this fit with the OECD recommendations?
Citation source
In: Transfer pricing forum. - Arlington. - Vol. 4 (2013), no. 3 (September) ; 85 p
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • transfer pricing
  • documentation requirements
  • associated enterprises
  • risk
Label
Documentation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.3736660 4.9336932
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