jueves, 3 de noviembre de 2016

Finnish Government proposes to implement new transfer pricing documentation rules, country-by-country reporting

On September 15, 2016, the Finnish Government announced a proposal to implement the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) initiative on transfer pricing documentation as well as a corresponding EU directive on country-by-country (CbC) reporting. The new rules on transfer pricing documentation would be effective as of January 1, 2017. The CbC reporting requirements would be applicable for financial years beginning on or after January 1, 2016. The proposed legislation is on the parliament's agenda in late November of this year.

Source & more info: PwC

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