Skip to content Skip to sidebar Skip to footer

Tag: BEPS Action 13

BEPS Action 13 – Transfer Pricing Documentation

BEPS Action 13 - Transfer Pricing Documentation BEPS Action 13 “Transfer pricing documentation and Country-by-Country Report includes revised guidelines on transfer pricing documentation and Country-by-Country Reporting (CBCR). In particular, the Final Report on Action 13 proposes a three tiered documentation structure: A master file containing high-level information regarding global business operations; A local…

Read More