Search results with tag "Transfer pricing documentation and country"

Part 38-03-21 - Country-by-Country Reporting

CbC Reporting is part of Action 13 of the OECD/G20 Base Erosion and Profit Shifting (“BEPS”) Action Plan and the EU Commission’s Anti-Tax-Avoidance Package. In October 2015, the OECD/G20 published the Transfer Pricing Documentation and Country-by-Country Reporting Action 13 Final Report (the “BEPS Action 13 Final Report”). The BEPS ...

  Country, Reporting, Documentation, Transfer, Pricing, By country reporting, Transfer pricing documentation and country