Post-BEPS Transfer Pricing Documentation
Author | : R. Feinschreiber |
Publisher | : |
Total Pages | : |
Release | : 2016 |
ISBN-10 | : OCLC:1262819020 |
ISBN-13 | : |
Rating | : 4/5 (20 Downloads) |
Download or read book Post-BEPS Transfer Pricing Documentation written by R. Feinschreiber and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD issued its final report on base erosion and profit shifting (BEPS) Action 13, "Guidance on Transfer Pricing Documentation and Country-by-Country Reporting," on 5 October 2015. The Post-BEPS environment is now at hand. These documentation provisions will have a dramatic, far-reaching impact on a hundred-year old international tax regime. This article discusses how the tripartite filing can result in extensive tax liability, and how generated documentation might arise transfer pricing audit issues.