viernes, 8 de abril de 2016

Portuguese Budget Law for 2016 implements country-by-country reporting

The Portuguese Budget Law for 2016, approved March 16, 2016, implements country-by-country (CbC) reporting requirements.

This is a significant development for Portugal in the context of transfer pricing. The new rules reflect the recent guidance set forth by the Organisation for Economic Co-operation and Development (OECD) as part of its Base Erosion and Profit Shifting (BEPS) initiative with respect to Action 13: Guidance on the Implementation of Transfer Pricing Documentation and Country-by-Country Reporting.

Source & more info: PwC

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