miércoles, 11 de mayo de 2016

Turkey announces draft Communiqué introducing country-by-country reporting, cost contribution agreements, and additional comparability factors

On March 16, 2016, the Turkish Tax Administration (TTA) announced on its website a new Draft General Communiqué numbered 3 on Disguised Profit Distribution through Transfer Pricing, with the following aims:

  • Implementation of selected OECD base erosion and profit shifting (BEPS) action items, including transfer pricing documentation and country-by-country (CbC) reporting, cost contribution agreements, and other comparability factors (location savings, assembled workforce, and group synergies).
  • Correction and follow-up on open items.
  • Clearance on examples mentioned in prior Communiqués.

Source & more info: PwC

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