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

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

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  will require taxpayers to...

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Bibliographic Details
Main Author: Organisation for Economic Co-operation and Development.
Corporate Authors: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co-operation and Development Contributor (contributor), Organisation for Economic Co operation and Development Content Provider (content provider), Organisation for Economic Co-operation and Development Content Provider
Format: eBook
Language:Inglés
Published: Paris : OECD Publishing 2015.
Series:OECD/G20 Base Erosion and Profit Shifting Project,
Subjects:
Taxation
Transfer pricing > Taxation > OECD countries
International business enterprises > Law and legislation > Taxation > OECD countries
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706190306719

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