BEPS Action 13 – Transfer Pricing Documentation

2018-02-11T17:55:35+00:00

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 [...]

BEPS Action 13 – Transfer Pricing Documentation2018-02-11T17:55:35+00:00

BEPS Actions 8-10 – Align Transfer Pricing Outcomes with Value Creation

2018-02-12T02:51:31+00:00

BEPS Actions 8-10 - Align Transfer Pricing Outcomes with Value Creation BEPS Actions 8-10, “Aligning Transfer Pricing Outcomes with Value Creation” includes new guidance on how to allocate transfer price risk, transfer price intangibles, hard-to-value intangibles (HTVI), commodities, low value-adding intra-group services and cost contribution arrangements. Specifically, the Final Report [...]

BEPS Actions 8-10 – Align Transfer Pricing Outcomes with Value Creation2018-02-12T02:51:31+00:00