Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
international tax standard
|
| gptkbp:adoptedBy |
many OECD and G20 countries
|
| gptkbp:aimsTo |
combat base erosion and profit shifting
increase transparency for tax administrations |
| gptkbp:appliesTo |
multinational enterprises with consolidated group revenue above a certain threshold
|
| gptkbp:citation |
gptkb:OECD_Transfer_Pricing_Guidelines
|
| gptkbp:documentationRequirement |
local file
country-by-country report master file |
| gptkbp:focusesOn |
country-by-country reporting
transfer pricing documentation |
| https://www.w3.org/2000/01/rdf-schema#label |
OECD BEPS Action 13
|
| gptkbp:introducedIn |
2015
|
| gptkbp:partOf |
OECD BEPS Project
|
| gptkbp:publishedBy |
gptkb:Organisation_for_Economic_Co-operation_and_Development
|
| gptkbp:relatedTo |
tax compliance
international tax law multinational enterprises tax transparency |
| gptkbp:requires |
multinational enterprises to file country-by-country reports
|
| gptkbp:threshold |
€750 million annual consolidated group revenue
|
| gptkbp:bfsParent |
gptkb:Country-by-Country_Reporting
|
| gptkbp:bfsLayer |
8
|