Action 13: Transfer Pricing Documentation and Country-by-Country Reporting
URI: https://gptkb.org/entity/Action_13:_Transfer_Pricing_Documentation_and_Country-by-Country_Reporting
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
BEPS Action
|
| gptkbp:aimsTo |
increase transparency for tax administrations
|
| gptkbp:appliesTo |
multinational enterprises with consolidated group revenue above a certain threshold
|
| gptkbp:documentation |
local file
country-by-country report master file |
| gptkbp:enables |
exchange of information between tax authorities
|
| gptkbp:focusesOn |
country-by-country reporting
transfer pricing documentation |
| https://www.w3.org/2000/01/rdf-schema#label |
Action 13: Transfer Pricing Documentation and Country-by-Country Reporting
|
| gptkbp:introduced |
gptkb:G20
gptkb:OECD |
| gptkbp:introducedIn |
2015
|
| gptkbp:objective |
combat tax avoidance
ensure appropriate transfer pricing outcomes |
| gptkbp:partOf |
OECD/G20 Base Erosion and Profit Shifting Project
|
| gptkbp:referencedIn |
gptkb:OECD_Transfer_Pricing_Guidelines
|
| gptkbp:requires |
multinational enterprises to provide transfer pricing documentation
multinational enterprises to file country-by-country reports |
| gptkbp:status |
implemented in many countries worldwide
|
| gptkbp:threshold |
€750 million annual consolidated group revenue
|
| gptkbp:bfsParent |
gptkb:OECD_BEPS_Reports
|
| gptkbp:bfsLayer |
7
|