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Guidance On Transfer Pricing Documentation And Countrybycountry Reporting Oecd

Name: Guidance On Transfer Pricing Documentation And Countrybycountry Reporting Oecd
SKU: BELL-6822604
Price: 31.00 USD
Availability: InStock
Rating: 4 (6 reviews)

SKU: BELL-6822604

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Guidance On Transfer Pricing Documentation And Countrybycountry Reporting Oecd instant download after payment.

Publisher: OECD

File Extension: PDF

File size: 1.65 MB

Pages: 48

Author: OECD

ISBN: 9789264219236, 9264219234

Language: English

Year: 2014

Product desciption

Guidance On Transfer Pricing Documentation And Countrybycountry Reporting Oecd by Oecd 9789264219236, 9264219234 instant download after payment.

This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations.