Transfer-pricing documentation: possible relief ahead for small multinational companies
On Nov 12-13, 2013 in Paris, the Organisation for Economic Co-operation and Development (OECD) opened its proceedings to the public to discuss transforming transfer-pricing documentation requirements globally. The momentum among OECD members is driven by two concerns: (1) a view among tax authoritie...
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| Veröffentlicht in: | The Tax Adviser 2014-02, Vol.45 (2), p.100 |
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| description | On Nov 12-13, 2013 in Paris, the Organisation for Economic Co-operation and Development (OECD) opened its proceedings to the public to discuss transforming transfer-pricing documentation requirements globally. The momentum among OECD members is driven by two concerns: (1) a view among tax authorities that most transfer-pricing documents do not include useful information, and (2) a perception among multinational companies that current requirements are costly and unnecessarily burdensome. The proceedings allowed members of Working Party No. 6, a working group of the OECD's Committee on Fiscal Affairs, to obtain comments from the international business community on a White Paper on Transfer Pricing Documentation that the OECD published in July 2013 (available at tinyurl.com/139rk2z). |
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| ispartof | The Tax Adviser, 2014-02, Vol.45 (2), p.100 |
| issn | 0039-9957 |
| language | eng |
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| source | EBSCOhost Business Source Complete |
| subjects | Compliance Cost control Documentation International business International business enterprises Laws, regulations and rules Materiality Multinational corporations Tax deductions Tax regulations Taxation Transfer pricing Working groups |
| title | Transfer-pricing documentation: possible relief ahead for small multinational companies |
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