Shiv Mahalingham (Duff & Phelps) sets out a summary of key changes to international transfer pricing guidance, regulations and case law that have occurred in the past few months.
This update sets out a summary of key changes to international transfer pricing guidance regulations and case law that have occurred in the past few months.
CbC reporting announcements: exchange of information mechanism
On 22 March 2016 the OECD published a standardised electronic template for the automatic exchange of CbC reports referred to as the CbC XML Schema. This presents competent authorities and tax administrations with an electronic format for coding and standardising information in the CbC report. The CbC XML Schema closely follows the format of previous publications from the OECD on CbC implementation (see the January 2016 transfer pricing update) with some additional...
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Shiv Mahalingham (Duff & Phelps) sets out a summary of key changes to international transfer pricing guidance, regulations and case law that have occurred in the past few months.
This update sets out a summary of key changes to international transfer pricing guidance regulations and case law that have occurred in the past few months.
CbC reporting announcements: exchange of information mechanism
On 22 March 2016 the OECD published a standardised electronic template for the automatic exchange of CbC reports referred to as the CbC XML Schema. This presents competent authorities and tax administrations with an electronic format for coding and standardising information in the CbC report. The CbC XML Schema closely follows the format of previous publications from the OECD on CbC implementation (see the January 2016 transfer pricing update) with some additional...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
