Oecd G20 Base Erosion And Profit Shifting Project Transfer Pricing Documentation And Country By Country Reporting Action 13 2015 Final Report
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OECD G20 Base Erosion and Profit Shifting Project Transfer Pricing Documentation and Country by Country Reporting Action 13 2015 Final Report
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 72 |
Release | : 2015-10-05 |
Genre | : Electronic Book |
ISBN | : 9789264241480 |
Download OECD G20 Base Erosion and Profit Shifting Project Transfer Pricing Documentation and Country by Country Reporting Action 13 2015 Final Report Book in PDF, Epub and Kindle
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 13.
Transfer Pricing Documentation and Country by country Reporting Action 13 2015 Final Report
Author | : OCDE, |
Publsiher | : OCDE |
Total Pages | : 70 |
Release | : 2015 |
Genre | : International business enterprises |
ISBN | : 9264241469 |
Download Transfer Pricing Documentation and Country by country Reporting Action 13 2015 Final Report Book in PDF, Epub and Kindle
This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach and will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports
OECD G20 Base Erosion and Profit Shifting Project Guidance on Transfer Pricing Documentation and Country by Country Reporting
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 48 |
Release | : 2014-09-16 |
Genre | : Electronic Book |
ISBN | : 9789264219236 |
Download OECD G20 Base Erosion and Profit Shifting Project Guidance on Transfer Pricing Documentation and Country by Country Reporting Book in PDF, Epub and Kindle
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.
OECD G20 Base Erosion and Profit Shifting Project Country by Country Reporting Compilation of Peer Review Reports Phase 1 Inclusive Framework on BEPS Action 13
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 870 |
Release | : 2018-05-23 |
Genre | : Electronic Book |
ISBN | : 9789264300057 |
Download OECD G20 Base Erosion and Profit Shifting Project Country by Country Reporting Compilation of Peer Review Reports Phase 1 Inclusive Framework on BEPS Action 13 Book in PDF, Epub and Kindle
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This ...
Action Plan on Base Erosion and Profit Shifting
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 44 |
Release | : 2013-07-19 |
Genre | : Electronic Book |
ISBN | : 9789264202719 |
Download Action Plan on Base Erosion and Profit Shifting Book in PDF, Epub and Kindle
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
OECD G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation Actions 8 10 2015 Final Reports
Author | : OECD,Organisation for Economic Co-operation and Development |
Publsiher | : Org. for Economic Cooperation & Development |
Total Pages | : 186 |
Release | : 2015-10-19 |
Genre | : Electronic Book |
ISBN | : 926424123X |
Download OECD G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation Actions 8 10 2015 Final Reports Book in PDF, Epub and Kindle
The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.
OECD G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 20 |
Release | : 2016-08-26 |
Genre | : Electronic Book |
ISBN | : 9789264263437 |
Download OECD G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports Book in PDF, Epub and Kindle
Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
Taxes base Erosion and Profit Shifting country by country Reporting Regulations 2016
![Taxes base Erosion and Profit Shifting country by country Reporting Regulations 2016](https://youbookinc.com/wp-content/uploads/2024/06/cover.jpg)
Author | : Anonim |
Publsiher | : Unknown |
Total Pages | : 135 |
Release | : 2016 |
Genre | : Electronic Book |
ISBN | : 0111144337 |
Download Taxes base Erosion and Profit Shifting country by country Reporting Regulations 2016 Book in PDF, Epub and Kindle