The Resource OECD discussion draft on transfer pricing documentation and CbC reporting - Public consultation

OECD discussion draft on transfer pricing documentation and CbC reporting - Public consultation

Label
OECD discussion draft on transfer pricing documentation and CbC reporting - Public consultation
Title
OECD discussion draft on transfer pricing documentation and CbC reporting - Public consultation
Subject
Language
eng
Summary
In the 19 July 2013 BEPS Action Plan, the OECD was directed to "[d]evelop rules regarding transfer pricing documentation to enhance transparency for tax administration, taking into account the compliance costs for business. The rules to be developed will include a requirement that MNEs provide all relevant governments with needed information on their global allocation of the income, economic activity and taxes paid among countries according to a common template". This paper of 30 january 2014 contains an initial draft of revised guidance on transfer pricing documentation and country-by-country reporting. It is submitted for comment by interested parties. It reflects limited consideration of the issues in the short time since the publication of the action plan and seeks to identify issues for public comment
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • documentation requirements
  • CbCR
  • BEPS Project (OECD)
Label
OECD discussion draft on transfer pricing documentation and CbC reporting - Public consultation
Instantiates
Publication
Extent
20 p.
Label
OECD discussion draft on transfer pricing documentation and CbC reporting - Public consultation
Publication
Extent
20 p.

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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