viernes, 20 de febrero de 2015

Transfer pricing under BEPS: practical aspects clarified

As per Action 13 (Guidance on the Implementation of Transfer Pricing Documentation and Country-by-Country Reporting) of the Base Erosion and Profit Shifting (BEPS) project, the Organisation for Economic Cooperation and Development (OECD) has published a note outlining the procedures for practical realisation of the Report.
The note sets the date for filing initial country-by-country reports, as well as exemptions for report submission. It also clarifies the terms and conditions for obtaining access to reports, etc. This initiative is very important for multinational enterprises (MNEs).
Source & more info: PwC Russia

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