In this note, the author provides introductory comments to the opinion statement of the CFE Fiscal Committee, which follows, on the OECD Discussion Draft on Transfer Pricing Documentation and Country-by Country Reporting issued on 30 January 2014.
In this note, the author provides introductory comments to the opinion statement of the CFE Fiscal Committee, which follows, on the OECD Discussion Draft on Transfer Pricing Documentation and Country-by Country Reporting issued on 30 January 2014.