Guidance on Transfer Pricing Documentation and Country-by-country Reporting
Language: en
Pages: 44
Authors: Oecd
Categories: Business & Economics
Type: BOOK - Published: 2014-09-16 - Publisher: OCDE

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This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017
Language: en
Pages: 612
Authors: OECD
Categories:
Type: BOOK - Published: 2017-07-10 - Publisher: OECD Publishing

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This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendmen
Transfer Pricing Documentation and Country-by-country Reporting, Action 13, 2015 Final Report
Language: en
Pages: 70
Authors: OCDE,
Categories: International business enterprises
Type: BOOK - Published: 2015 - Publisher: OCDE

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This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporti
OECD/G20 Base Erosion and Profit Shifting Project Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
Language: en
Pages: 48
Authors: OECD
Categories:
Type: BOOK - Published: 2014-09-16 - Publisher: OECD Publishing

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This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
Language: en
Pages: 658
Authors: OECD
Categories:
Type: BOOK - Published: 2022-01-20 - Publisher: OECD Publishing

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In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificial