The Resource First fruits of OECD BEPS project coming in 2014 : country-by-country reporting and intangibles guidance

First fruits of OECD BEPS project coming in 2014 : country-by-country reporting and intangibles guidance

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First fruits of OECD BEPS project coming in 2014 : country-by-country reporting and intangibles guidance
Title
First fruits of OECD BEPS project coming in 2014 : country-by-country reporting and intangibles guidance
Creator
Subject
Language
eng
Summary
In 2014, the OECD will begin to make headway on several key items on its Action Plan on Base Erosion and Profit Shifting (BEPS). Among the anticipated results are a global template for country-by-country reporting and revised guidelines on intangibles. The impact of the BEPS project is expected to be far-reaching and profound, triggering changes to domestic law and regulation around the globe. In this article, Bloomberg BNA looks at the major developments expected from the project in 2014 and the potential impact of these changes on taxpayers and tax authorities. This article is the first installment of the Transfer Pricing Report 2014 Outlook series. Future articles will focus on specific country developments
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 22 (2014),
Geographic coverage
International
Language note
English
http://bibfra.me/vocab/lite/organizationName
BNA Bloomberg
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • transfer pricing
  • documentation requirements
  • CbCR
  • intangibles
  • arm's length principle
Label
First fruits of OECD BEPS project coming in 2014 : country-by-country reporting and intangibles guidance
Instantiates
Publication
Label
First fruits of OECD BEPS project coming in 2014 : country-by-country reporting and intangibles guidance
Publication

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