The Resource Post-BEPS transfer pricing documentation
Post-BEPS transfer pricing documentation
Resource Information
The item Post-BEPS transfer pricing documentation 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 Post-BEPS transfer pricing documentation 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 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
- Language
- eng
- Label
- Post-BEPS transfer pricing documentation
- Title
- Post-BEPS transfer pricing documentation
- 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
- Label
- Post-BEPS transfer pricing documentation
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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/Post-BEPS-transfer-pricing-documentation/ESzXEHzcPzM/" 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/Post-BEPS-transfer-pricing-documentation/ESzXEHzcPzM/">Post-BEPS transfer pricing documentation</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>
