martes, 26 de abril de 2016

Turkey proposes adoption of country-by-country reporting requirement

The Turkish Revenue Administration released a proposed transfer pricing communiqué relating to the adoption of the country-by-country (CbC) reporting requirement under the OECD’s base erosion and profit shifting (BEPS) Action 13 recommendations. The proposed regulations – Draft Transfer Pricing General Communiqué No. 3 – follow the three-tier documentation approach contained in the OECD’s guidance.

Source & more info: Deloitte

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