What changes are the new OECD draft guidelines proposing? Bill Dodwell, head of the tax policy group at Deloitte, considers when the changes will take effect and what companies can do to prepare now.
The OECD is consulting until 23 February 2014 on a draft of revised guidance on transfer pricing documentation and country-by-country reporting as part of action 13 of its action plan on tackling base erosion and profit shifting (BEPS). Responses to the draft will feed into a public consultation to be held in Paris at the end of March. Further consideration will be given to whether information relevant to other aspects of tax administration and the BEPS Action Plan should also be included in the common reporting template.
Broadly what is the origin of this discussion paper and what is the BEPS project?
This paper can be dated back to the G8 Declaration at the...
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What changes are the new OECD draft guidelines proposing? Bill Dodwell, head of the tax policy group at Deloitte, considers when the changes will take effect and what companies can do to prepare now.
The OECD is consulting until 23 February 2014 on a draft of revised guidance on transfer pricing documentation and country-by-country reporting as part of action 13 of its action plan on tackling base erosion and profit shifting (BEPS). Responses to the draft will feed into a public consultation to be held in Paris at the end of March. Further consideration will be given to whether information relevant to other aspects of tax administration and the BEPS Action Plan should also be included in the common reporting template.
Broadly what is the origin of this discussion paper and what is the BEPS project?
This paper can be dated back to the G8 Declaration at the...
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:
