Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
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 obj...
| Autor principal: | |
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| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2014.
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| Colección: | OECD/G20 Base Erosion and Profit Shifting Project,
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706553706719 |
Tabla de Contenidos:
- Foreword; Table of contents; Abbreviations and acronyms; Executive summary; Bibliography; Documentation; Introduction; Objectives of transfer pricing documentation requirements; A three-tiered approach to transfer pricing documentation; Compliance issues; Implementation and review; Annex I to Chapter V. Transfer pricing documentation - Master file; Annex II to Chapter V. Transfer pricing documentation - Local file; Annex III to Chapter V. A model template for the Country-by-Country Report; General Instructions for Annex III to Chapter V; Purpose; Definitions
- Period covered by the annual templateSource of data; Specific instructions for Annex III to Chapter V; Overview of allocation of income, taxes and business activities by tax jurisdiction (Table 1); List of all the Constituent Entities of the MNE group included in each aggregation per tax jurisdiction (Table 2)
