Transcription of WHITE PAPER ON TRANSFER PRICING …
{{id}} {{{paragraph}}}
Public Consultation WHITE PAPER ON. TRANSFER PRICING . DOCUMENTATION. 30 July 2013. WHITE PAPER ON TRANSFER PRICING DOCUMENTATION. Over the last 20 years, TRANSFER PRICING documentation requirements have rapidly spread around the world. This trend continues every year with new additions to the list of countries requiring preparation of TRANSFER PRICING documentation. The proliferation of diverse local TRANSFER PRICING documentation requirements, combined with a dramatic increase in the volume and complexity of international intra-group trade and the heightened scrutiny of TRANSFER PRICING issues by tax authorities, makes TRANSFER PRICING documentation one of the top tax compliance priorities on the agendas of both tax authorities and businesses. Given this state of play, in November 2011, Working Party No. 6 of the Committee on Fiscal Affairs ( WP6 ), approved the programme of work on TRANSFER PRICING simplification, which included as one of its work streams a project on the simplification or streamlining of TRANSFER PRICING documentation requirements.
3. The existing guidance on documentation contained in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“OECD TPG”) is not sufficient to meet the transfer
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}
OECD Transfer Pricing Guidelines for, OECD Transfer Pricing Guidelines for Multinational, Transfer Pricing Guidelines for Multinational, Transfer pricing guidelines, Multinational, Guidelines, Transfer pricing, United Nations Practical Manual on Transfer Pricing, PRACTICAL MANUAL ON TRANSFER PRICING, Group credit guarantees in Transfer Pricing