Country-by-country tax reporting: TUAC submission to the OECD
TUAC contribution to the OECD Public Consultation on Draft Revised Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
21/02/2014
Downloads
- 1402t_beps_cbcpdf
Attachment includes TUAC comments submitted to the OECD as part of a public consultation round on an OECD proposal of revision of Chapter V of the Transfer Pricing Guidelines, including a template for country-by-country reporting by multinational enterprises to tax administrations. This consultation takes place in the context of the implementation of the OECD Action Plan on Bare Erosion and Profit Shifting (BEPS)
Links:
- OECD webpage of the public consultation on country-by-country reporting
- 20/12/2013| Report on a global unions meeting on corporate tax planning
- 16/10/2013| Economic Briefing: A review of the G20 agenda on tax avoidance and on long-term investment
- 19/07/2013| TUAC welcomes the OECD Action Plan to curb aggressive tax planning by multinational enterprises