Guidance on Transfer Pricing Documentation and Country-by-Country Reporting [electronic resource] /...
Guidance on Transfer Pricing Documentation and Country-by-Country Reporting [electronic resource] /...
Guidance on Transfer Pricing Documentation and Country-by-Country Reporting [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2014.
Alternative title
Date
2014.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (48 p.)
Content type
text
Media type
computer
Carrier type
online resource
Contents
Foreword; Table of contents; Abbreviations and acronyms; Executive summary; Bibliography; Documentation; Introduction; Objectives of transfer pricing documentation requirements; A three-tiered approach to transfer pricing documentation; Compliance issues; Implementation and review; Annex I to Chapte...
Period covered by the annual templateSource of data; Specific instructions for Annex III to Chapter V; Overview of allocation of income, taxes and business activities by tax jurisdiction (Table 1); List of all the Constituent Entities of the MNE group included in each aggregation per tax jurisdictio...
Publication information
Publisher
Paris : OECD Publishing, 2014.
Date Published
2014.
Subjects
More information
Scope and Contents
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...
Alternative Titles
Full title
Guidance on Transfer Pricing Documentation and Country-by-Country Reporting [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
OECD/G20 Base Erosion and Profit Shifting Project, 23132612.
Description based upon print version of record.
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK356jQNRZ
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK356jQNRZ
Other Identifiers
ISBN
92-64-21923-4
DDC
343.067
MMS ID
991023948057602626
