Transfer Pricing Documentation and Country-by-Country Reporting

ConstantinosInternational Tax, OECD0 Comments

On 30 January 2014, the OECD published the discussion draft on Transfer Pricing Documentation and Country-by-Country Reporting.  The paper paper was prepared by the OECD in the context of revisions to Chapter V of the Transfer Pricing Guidelines, concerning transfer pricing documentation. “The purpose of this paper is to provide guidance for tax administrations when developing rules and/or procedures on documentation to … Read More