The Resource Verrechnungspreisdokumentationsgesetz : Hinweise zum länderbezogenen Bericht = Austrian Transfer Pricing Documentation Act : information on country-by-country reporting

Verrechnungspreisdokumentationsgesetz : Hinweise zum länderbezogenen Bericht = Austrian Transfer Pricing Documentation Act : information on country-by-country reporting

Label
Verrechnungspreisdokumentationsgesetz : Hinweise zum länderbezogenen Bericht = Austrian Transfer Pricing Documentation Act : information on country-by-country reporting
Title
Verrechnungspreisdokumentationsgesetz : Hinweise zum länderbezogenen Bericht = Austrian Transfer Pricing Documentation Act : information on country-by-country reporting
Creator
Subject
Language
eng
Summary
The crucial part of the Austrian Transfer Pricing Documentation Act is country-by-country reporting (CbCR), which represents the major novelty in the transfer pricing world. Multinational groups are facing new challenges, not only to fulfill the extensive CbCR requirements, but also to deal with the new transparency required by CbCR. In this article, the authors give an overview of core issues
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016), no. 8 ; p. 388-396
http://library.link/vocab/creatorName
  • Fuchs, C
  • Steiner, G
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • CbCR
Label
Verrechnungspreisdokumentationsgesetz : Hinweise zum länderbezogenen Bericht = Austrian Transfer Pricing Documentation Act : information on country-by-country reporting
Instantiates
Publication
Label
Verrechnungspreisdokumentationsgesetz : Hinweise zum länderbezogenen Bericht = Austrian Transfer Pricing Documentation Act : information on country-by-country reporting
Publication

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