The Resource Transfer pricing documentation requirements

Transfer pricing documentation requirements

Label
Transfer pricing documentation requirements
Title
Transfer pricing documentation requirements
Creator
Subject
Language
eng
Summary
The authors compare the documentation standard arising from the base erosion and profit shifting (BEPS) Action 13 Final Report with the documentation standard that was introduced in China under Bulletin 42. The differences between the two standards are presented and the possible intentions of Bulletin 42 are discussed in detail
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 3 ; p. 171-175
http://library.link/vocab/creatorName
  • Riedl, A
  • Steinbach, T
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • BEPS Action Plan
  • location savings
  • intra-group services
  • master file
  • local file
  • tax transparency
  • burden of proof
Label
Transfer pricing documentation requirements
Instantiates
Publication
Label
Transfer pricing documentation requirements
Publication

Library Locations

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