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Guidance on Transfer Pricing Documentation and Country-by-country Reporting

2014-09-16 Business & Economics
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Release : 2014-09-16
Genre : Business & Economics
Kind : eBook
Book Rating : 229/5 ( reviews)

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Book Synopsis Guidance on Transfer Pricing Documentation and Country-by-country Reporting by : Oecd

Download or read book Guidance on Transfer Pricing Documentation and Country-by-country Reporting written by Oecd. This book was released on 2014-09-16. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Transfer Pricing Documentation and Country-by-country Reporting, Action 13, 2015 Final Report

2015 International business enterprises
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Release : 2015
Genre : International business enterprises
Kind : eBook
Book Rating : 466/5 ( reviews)

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Book Synopsis Transfer Pricing Documentation and Country-by-country Reporting, Action 13, 2015 Final Report by : OCDE,

Download or read book Transfer Pricing Documentation and Country-by-country Reporting, Action 13, 2015 Final Report written by OCDE,. This book was released on 2015. Available in PDF, EPUB and Kindle. Book excerpt: This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach and will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017

2017-07-10
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Release : 2017-07-10
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Kind : eBook
Book Rating : 120/5 ( reviews)

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Book Synopsis OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 by : OECD

Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 written by OECD. This book was released on 2017-07-10. Available in PDF, EPUB and Kindle. Book excerpt: This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.

OECD/G20 Base Erosion and Profit Shifting Project Guidance on Transfer Pricing Documentation and Country-by-Country Reporting

2014-09-16
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Release : 2014-09-16
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Kind : eBook
Book Rating : 234/5 ( reviews)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Guidance on Transfer Pricing Documentation and Country-by-Country Reporting by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Guidance on Transfer Pricing Documentation and Country-by-Country Reporting written by OECD. This book was released on 2014-09-16. Available in PDF, EPUB and Kindle. Book excerpt: 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.

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

2022-01-20
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Release : 2022-01-20
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Kind : eBook
Book Rating : 915/5 ( reviews)

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Book Synopsis OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 by : OECD

Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 written by OECD. This book was released on 2022-01-20. Available in PDF, EPUB and Kindle. Book excerpt: In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.

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