ISBN:
9789264219236
Language:
English
Pages:
Online-Ressource (48 p.)
Series Statement:
OECD/G20 Base Erosion and Profit Shifting Project
Parallel Title:
Parallelausg. Instructions relatives à la documentation des prix de transfert et aux déclarations pays par pays
Parallel Title:
Parallelausg. Leitlinien zur Verrechnungspreisdokumentation und länderbezogenen Berichterstattung
Parallel Title:
Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Korean version)
Parallel Title:
Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Chinese version)
Parallel Title:
Erscheint auch als Guidance on transfer pricing documentation and country-by-country reporting
Keywords:
Verrechnungspreis
;
Steuervermeidung
;
Gewinnverlagerung
;
Besteuerungsverfahren
;
OECD-Staaten
;
G20-Staaten
;
Taxation
Abstract:
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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