The Resource Post-BEPS transfer pricing documentation

Post-BEPS transfer pricing documentation

Label
Post-BEPS transfer pricing documentation
Title
Post-BEPS transfer pricing documentation
Creator
Subject
Language
eng
Summary
The OECD issued its final report on base erosion and profit shifting (BEPS) Action 13, "Guidance on Transfer Pricing Documentation and Country-by-Country Reporting," on 5 October 2015. The Post-BEPS environment is now at hand. These documentation provisions will have a dramatic, far-reaching impact on a hundred-year old international tax regime. This article discusses how the tripartite filing can result in extensive tax liability, and how generated documentation might arise transfer pricing audit issues
Citation source
In: Journal of international taxation. - New York. - Vol. 27 (2016), no. 9 ; p. 36-43, 64
http://library.link/vocab/creatorName
  • Feinschreiber, R
  • Kent, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • master file
  • local file
  • CbCR
  • BEPS Action Plan
Label
Post-BEPS transfer pricing documentation
Instantiates
Publication
Label
Post-BEPS transfer pricing documentation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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