International - Transfer Pricing Documentation: Evolution into Country-by-Country Reporting
- C.H. Lowell; M. Herrington
- International Transfer Pricing Journal, 2016 (Volume 23), No 5
- 9 September 2016
The OECD BEPS Project has given rise to the development of standardized transfer pricing documentation requirements for OECD member and other countries. The authors address the requirements of the country-by-country reporting package and suggest a process for MNEs to undertake to develop compliance and planning procedures, including a checklist that the authors have found to be effective in working with clients.