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20 May 2014

OECD holds public consultation on transfer pricing documentation and CbC reporting

The Organization for Economic Co-operation and Development (OECD) on May 19, held a public consultation on the transfer pricing documentation and country-by-country (CbC) reporting draft, which was released on January 30. The transfer pricing documentation and CbC reporting draft is the output with respect to Action 13 of the Base Erosion and Profit Shifting (BEPS) project which requires the development of improved transfer pricing documentation standards and a CbC reporting template. The draft is set to be completed by September 2014.

A Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2014-0957

Document ID: 2014-0957

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