ISBN:
9789264219236
Sprache:
Englisch
Seiten:
Online-Ressource (48 p.)
Serie:
OECD/G20 Base Erosion and Profit Shifting Project
Paralleltitel:
Parallelausg. Instructions relatives à la documentation des prix de transfert et aux déclarations pays par pays
Paralleltitel:
Parallelausg. Leitlinien zur Verrechnungspreisdokumentation und länderbezogenen Berichterstattung
Paralleltitel:
Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Korean version)
Paralleltitel:
Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Chinese version)
Paralleltitel:
Erscheint auch als Guidance on transfer pricing documentation and country-by-country reporting
Schlagwort(e):
Verrechnungspreis
;
Steuervermeidung
;
Gewinnverlagerung
;
Besteuerungsverfahren
;
OECD-Staaten
;
G20-Staaten
;
Taxation
Kurzfassung:
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 objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations.
DOI:
10.1787/9789264219236-en
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