Guidance on Transfer Pricing Documentation and Country-by-Country Reporting PDF Download
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Author: Organisation for Economic Co-operation and Development
Publisher:
ISBN:
Category :
Languages : zh-CN
Pages :
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Author: Organisation for Economic Co-operation and Development
Publisher:
ISBN:
Category :
Languages : zh-CN
Pages :
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Author: OECD
Publisher: OECD Publishing
ISBN: 926423795X
Category :
Languages : zh-CN
Pages : 33
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264265120
Category :
Languages : en
Pages : 612
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Book Description
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.
Author: Oecd
Publisher: OCDE
ISBN: 9789264219229
Category : Business & Economics
Languages : en
Pages : 44
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Book Description
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.
Author: OCDE,
Publisher: OCDE
ISBN: 9789264241466
Category : International business enterprises
Languages : en
Pages : 70
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Book Description
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
Author: OECD
Publisher: OECD Publishing
ISBN: 9264921915
Category :
Languages : en
Pages : 658
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Book Description
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.
Author: Chris Devonshire-Ellis
Publisher: Springer Science & Business Media
ISBN: 3642160808
Category : Business & Economics
Languages : en
Pages : 93
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Book Description
This Guide is a detailed overview of all aspects of transfer pricing in China. Produced in association with Transfer Pricing Associates, a specialist global transfer pricing firm, this is an essential work for any businessman trading with or conducting business in China. The book deals with all aspects of transfer pricing from a practical perspective, from designing and implementing a transfer pricing system, to managing China compliance and preparing for an audit.
Author: Organisation de coopération et de développement économiques
Publisher:
ISBN:
Category :
Languages : ko
Pages :
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264169466
Category :
Languages : en
Pages : 110
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Book Description
This report addresses the practical administration of transfer pricing programmes by tax administrations.
Author: Organisation for Economic Co-operation and Development
Publisher:
ISBN:
Category :
Languages : ko
Pages :
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Book Description
