viernes, 22 de julio de 2016

Germany publishes draft bill implementing BEPS related measures

The German Federal Ministry of Finance on June 1, 2016, published a draft bill which implements the EU directive mandating the automatic exchange of tax information in addition to measures targeting base erosion and profit shifting (BEPS). The bill’s main legislative changes include the adoption of the Organization for Economic Co-operation and Development’s (OECD’s) recommendations for country-by-country reporting (CbCR) and the ‘Master File/Local File’ concept for transfer pricing (TP) documentation.

Additional amendments reinstate the positions of the German tax authorities in several areas after contradictory decisions from the German Federal Tax Court.

Source & more info: PwC

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