OECD/G20 base erosion and profit shifting project / OECD Publishing.

Format:

Journal/Periodical

Author/Creator:

OECD Publishing, author, issuing body.

Language:

English

Subjects (All):

Transfer pricing.

Physical Description:

1 online resource (48 pages)

Place of Publication:

Paris : OECD Publishing, 2014.

Summary:

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.

Notes:

Description based on publisher supplied metadata and other sources.