OECD: draft guidance on transfer pricing documents and country-by-country reporting | Practical Law

OECD: draft guidance on transfer pricing documents and country-by-country reporting | Practical Law

In response to its Base Erosion and Profit Shifting Action Plan of July 2013, the OECD published for comment draft revised guidance on transfer pricing documentation and country-by-country reporting on 30 January 2014.

OECD: draft guidance on transfer pricing documents and country-by-country reporting

Practical Law UK Legal Update 3-556-1447 (Approx. 3 pages)

OECD: draft guidance on transfer pricing documents and country-by-country reporting

by Practical Law Tax
Published on 31 Jan 2014 • United Kingdom
In response to its Base Erosion and Profit Shifting Action Plan of July 2013, the OECD published for comment draft revised guidance on transfer pricing documentation and country-by-country reporting on 30 January 2014.