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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- European Commission announces final State aid decision on financing income exemption within the UK’s CFC rules
- European Commission opens State aid investigation into Luxembourg’s tax treatment of Huhtamäki
- Circular 2019/C/14 – Addendum to the circular 2017/C/56 containing additional guidance on the transfer pricing documentation penalty regime
- Upcoming due date for electronic filing of BEPS 13 related documents: 28 February 2019
- Upcoming due date for electronic filing of BEPS 13 related documents: extended to 28 February 2019