martes, 16 de agosto de 2016

Uruguay moves toward CbC reporting, Master File documentation, and the availability of bilateral and multilateral APAs

The Uruguay Government has submitted to Congress a tax bill including adoption of the OECD’s recommendations for Country-by-Country (CbC) reporting and the Master File for transfer pricing documentation, following the scope of information to be provided under the Base Erosion and Profit Shifting (BEPS) Action 13 final report.

The bill also would allow taxpayers to apply for bilateral and multilateral Advanced Pricing Agreements (APAs), in response to Action 14 of the BEPS initiative with a view to providing certainty to taxpayers in relation to the taxation of cross-border transactions.

Source & more info: PwC

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