Ebook: OECD/G20 Base Erosion and Profit Shifting Project.
Author: OECD
- Tags: International business enterprises -- Taxation -- Law and legislation -- OECD countries, Transfer pricing -- OECD countries, Transfer pricing -- Taxation -- Law and Legislation -- OECD countries, Law Politics & Government, Law General & Comparative
- Series: OECD/G20 Base Erosion and Profit Shifting Project.
- Year: 2014
- Publisher: OECD Publishing
- City: Paris
- Language: English
- pdf
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 Read more...