Sökning: "BEPS action 4"

Visar resultat 11 - 11 av 11 uppsatser innehållade orden BEPS action 4.

1. 11. BEPS Action 13: Standardized Transfer Pricing Documentation - Does one size fit all?

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

   Författare :Elise Krumholz; [2015]
   Nyckelord :Skatterätt; internprissättning; transfer pricing; BEPS; transfer pricing documentation; Action 13; OECD; master file; local file; country-by-country report; international tax law; EUTPD; Law and Political Science;

   Sammanfattning : In Action 13 of the OECD/G20 Base erosion and profit shifting project, the Organization for Economic Co-operation and Development (OECD) re-examines transfer pricing documentation requirements and updates Chapter V of the Transfer pricing guidelines. Action 13 recommends a new three-tiered transfer pricing documentation structure that includes a master file, a local file, and a country-by-country report. LÄS MER