In July 2013, the OECD released a White Paper on Transfer Pricing Documentation. This is a hot topic for policy makers since local pricing documentation requirements are rapidly growing, making transfer pricing increasingly complicated. The OECD invited the business community to provide input on their white paper and PwC was happy to oblige, providing detailed comments on each of the five sections.
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- Royal decree regarding significant changes on 30% EBITDA rule approved
- Mandatory disclosure rules for intermediaries (DAC 6) – Belgian law adopted by the Chamber of Representatives
- Important update – Draft bill impacting 30% EBITDA rule delayed
- Upcoming due date for electronic filing of BEPS 13 related documents: 31 December 2019
- OECD Secretariat seeks input on global minimum tax design