jueves, 2 de junio de 2016

Implementation of OECD three-tiered approach to transfer pricing documentation finalized in Denmark

On 4 May 2016, the tax authorities issued an executive order that implements the transfer pricing documentation recommendations from action 13 of the OECD’s BEPS action plan, including the master file/local file requirements. The information required under the new order is significantly more comprehensive and detailed than was required under the former Danish transfer pricing documentation requirements.

Source & more info: Deloitte

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