Monthly : June 2013

OECD White Paper on Transfer Pricing Documentation proposes a coordinated approach to simplification based on a two-tier structure

7 June 2013

Download > The OECD’s White Paper on Transfer Pricing Documentation takes stock of the existing approaches to harmonising transfer pricing documentation, but goes considerably further by proposing a coordinated approach to documentation based on a two-tier structure. Building on the EU’s TPD, the paper advocates the creation of a global masterfile giving important information about