The OECD guidance addresses transitional filing options for MNE groups that operate in some jurisdictions (such as the US) that have not adopted country-by-country reporting effective for January 1st 2016; the application of country-by-country reporting to investment funds and partnerships; and how ...
On April 6, the OECD published additional guidance on the implementation of the country-by-country (CbC) reporting requirement proposed under Action 13 of its base erosion and profit shifting (BEPS) project. The guidance clarifies several interpretation issues related to the data to be included in...
Guidance on the implementation of Country-by-Country Reporting: BEPS Action 13 国别报告实施指南:BEPS 第13项行动计划 翻译:吴明 校对:赵文祥 李敦峰 Introduction 引言 All OECD and G20 countries have committed to implementing country by country (CbC) reporting, as set out in the Action 13 Report ...
OECD 美[ˌoʊ] 英 abbr.经济合作与发展组织(工业化国家鼓励贸易和经济发展的组织) n.【组】经济合作与发展组织 网络经济合作与发展组织(Organization for Economic Cooperation and Development);经合组织;经济合作暨发展组织 权威英汉双解 英汉 英英
Country-by-Country Reporting. It also includes the revised guidance on safe harbours approved in 2013 which recognises that properly designed safe harbours can help to relieve some compliance burdens and provide taxpayers with greater certainty. Finally, this edition also contains consistency changes ...
revised guidance on safe harbour provisions as approved in 2013(Chapter IV);∙ revised guidance on documentation (Chapter V)to include three-tiered approach to documentation (i.e.master file,local file and country-by-country reporting);∙ wholesale revision to the guidance on intangibles (...
But if you peruse the data for Mexico in the most-recent edition of the Fraser Institute’s Economic Freedom of the World, you’ll see that the country’s economy is being hampered by bad scores for rule of law, monetary policy, trade, and regulation. So it’s baffling that the OECD...
Guidance on Transfer Pricing Documentation and Country-by-Country Reporting 0th Edition 0 Problems solvedOecd Neutralising the Effects of Hybrid Mismatch Arrangements 0th Edition 0 Problems solvedOecd Preventing the Granting of Treaty Benefits in Inappropriate Circumstances 0th Edition ...
2.3 Action13: Country-by-country reporting 2.3.1 implementation of CbC reporting filing obligation Action 13 established three tiered approach to TP documents: Master file - overview of an MNE's business and transfer pricing policies Local files - more detailed information on specific transactions wit...
need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein and taxpayers need clear guidance on the properapplication of the arm’s length principle...