Transfer Pricing Documentation And Country By Country Reporting Action 13 2015 Final Report

Author : OCDE,
Publisher : OCDE
Page : 70 pages
File Size : 47,7 Mb
Release : 2015
Category : International business enterprises
ISBN : 9264241469

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Transfer Pricing Documentation and Country-by-country Reporting, Action 13, 2015 Final Report by OCDE, Pdf

This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach and will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports

Author : OECD
Publisher : OECD Publishing
Page : 72 pages
File Size : 43,8 Mb
Release : 2015-10-05
Category : Electronic
ISBN : 9789264241480

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OECD/G20 Base Erosion and Profit Shifting Project Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report by OECD Pdf

Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 13.

Author : OECD
Publisher : OECD Publishing
Page : 608 pages
File Size : 51,5 Mb
Release : 2017-07-10
Category : Electronic
ISBN : 9789264265127

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 by OECD Pdf

This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.

Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 55,7 Mb
Release : 2016
Category : Electronic
ISBN : 0111144337

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Taxes (base Erosion and Profit Shifting) (country -by-country Reporting) Regulations 2016 by Anonim Pdf

Author : Oecd
Publisher : OCDE
Page : 44 pages
File Size : 46,6 Mb
Release : 2014-09-16
Category : Business & Economics
ISBN : 9264219226

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Guidance on Transfer Pricing Documentation and Country-by-country Reporting by Oecd Pdf

This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations.

Author : OECD
Publisher : OECD Publishing
Page : 48 pages
File Size : 42,6 Mb
Release : 2014-09-16
Category : Electronic
ISBN : 9789264219236

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OECD/G20 Base Erosion and Profit Shifting Project Guidance on Transfer Pricing Documentation and Country-by-Country Reporting by OECD Pdf

This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity.

Author : OECD
Publisher : OECD Publishing
Page : 44 pages
File Size : 51,7 Mb
Release : 2013-07-19
Category : Electronic
ISBN : 9789264202719

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Action Plan on Base Erosion and Profit Shifting by OECD Pdf

This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

Author : OECD,Organisation for Economic Co-operation and Development
Publisher : Org. for Economic Cooperation & Development
Page : 186 pages
File Size : 41,9 Mb
Release : 2015-10-19
Category : Electronic
ISBN : 926424123X

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OECD/G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports by OECD,Organisation for Economic Co-operation and Development Pdf

The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.

Author : OECD
Publisher : OECD Publishing
Page : 100 pages
File Size : 41,8 Mb
Release : 2017-07-27
Category : Electronic
ISBN : 9789264278790

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OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS by OECD Pdf

This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report).

Author : OECD
Publisher : OECD Publishing
Page : 20 pages
File Size : 55,7 Mb
Release : 2016-08-26
Category : Electronic
ISBN : 9789264263437

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OECD/G20 Base Erosion and Profit Shifting Project BEPS Project Explanatory Statement 2015 Final Reports by OECD Pdf

Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.

Author : OECD
Publisher : OECD Publishing
Page : 456 pages
File Size : 53,5 Mb
Release : 2015-10-05
Category : Electronic
ISBN : 9789264241138

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OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report by OECD Pdf

Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 2.

Author : Truth and Reconciliation Commission of Canada
Publisher : James Lorimer & Company
Page : 673 pages
File Size : 53,6 Mb
Release : 2015-07-22
Category : History
ISBN : 9781459410695

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Final Report of the Truth and Reconciliation Commission of Canada, Volume One: Summary by Truth and Reconciliation Commission of Canada Pdf

This is the Final Report of Canada's Truth and Reconciliation Commission and its six-year investigation of the residential school system for Aboriginal youth and the legacy of these schools. This report, the summary volume, includes the history of residential schools, the legacy of that school system, and the full text of the Commission's 94 recommendations for action to address that legacy. This report lays bare a part of Canada's history that until recently was little-known to most non-Aboriginal Canadians. The Commission discusses the logic of the colonization of Canada's territories, and why and how policy and practice developed to end the existence of distinct societies of Aboriginal peoples. Using brief excerpts from the powerful testimony heard from Survivors, this report documents the residential school system which forced children into institutions where they were forbidden to speak their language, required to discard their clothing in favour of institutional wear, given inadequate food, housed in inferior and fire-prone buildings, required to work when they should have been studying, and subjected to emotional, psychological and often physical abuse. In this setting, cruel punishments were all too common, as was sexual abuse. More than 30,000 Survivors have been compensated financially by the Government of Canada for their experiences in residential schools, but the legacy of this experience is ongoing today. This report explains the links to high rates of Aboriginal children being taken from their families, abuse of drugs and alcohol, and high rates of suicide. The report documents the drastic decline in the presence of Aboriginal languages, even as Survivors and others work to maintain their distinctive cultures, traditions, and governance. The report offers 94 calls to action on the part of governments, churches, public institutions and non-Aboriginal Canadians as a path to meaningful reconciliation of Canada today with Aboriginal citizens. Even though the historical experience of residential schools constituted an act of cultural genocide by Canadian government authorities, the United Nation's declaration of the rights of aboriginal peoples and the specific recommendations of the Commission offer a path to move from apology for these events to true reconciliation that can be embraced by all Canadians.

Author : Alison Green
Publisher : Ballantine Books
Page : 304 pages
File Size : 52,9 Mb
Release : 2018-05-01
Category : Business & Economics
ISBN : 9780399181825

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Ask a Manager by Alison Green Pdf

From the creator of the popular website Ask a Manager and New York’s work-advice columnist comes a witty, practical guide to 200 difficult professional conversations—featuring all-new advice! There’s a reason Alison Green has been called “the Dear Abby of the work world.” Ten years as a workplace-advice columnist have taught her that people avoid awkward conversations in the office because they simply don’t know what to say. Thankfully, Green does—and in this incredibly helpful book, she tackles the tough discussions you may need to have during your career. You’ll learn what to say when • coworkers push their work on you—then take credit for it • you accidentally trash-talk someone in an email then hit “reply all” • you’re being micromanaged—or not being managed at all • you catch a colleague in a lie • your boss seems unhappy with your work • your cubemate’s loud speakerphone is making you homicidal • you got drunk at the holiday party Praise for Ask a Manager “A must-read for anyone who works . . . [Alison Green’s] advice boils down to the idea that you should be professional (even when others are not) and that communicating in a straightforward manner with candor and kindness will get you far, no matter where you work.”—Booklist (starred review) “The author’s friendly, warm, no-nonsense writing is a pleasure to read, and her advice can be widely applied to relationships in all areas of readers’ lives. Ideal for anyone new to the job market or new to management, or anyone hoping to improve their work experience.”—Library Journal (starred review) “I am a huge fan of Alison Green’s Ask a Manager column. This book is even better. It teaches us how to deal with many of the most vexing big and little problems in our workplaces—and to do so with grace, confidence, and a sense of humor.”—Robert Sutton, Stanford professor and author of The No Asshole Rule and The Asshole Survival Guide “Ask a Manager is the ultimate playbook for navigating the traditional workforce in a diplomatic but firm way.”—Erin Lowry, author of Broke Millennial: Stop Scraping By and Get Your Financial Life Together

Author : Steve Edge,Dominic Robertson
Publisher : Unknown
Page : 0 pages
File Size : 45,8 Mb
Release : 2023
Category : Electronic
ISBN : 1804491780

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The Transfer Pricing Law Review by Steve Edge,Dominic Robertson Pdf

Author : OECD
Publisher : OECD Publishing
Page : 659 pages
File Size : 41,9 Mb
Release : 2022-01-20
Category : Electronic
ISBN : 9789264921917

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 by OECD Pdf

In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.