documentation (Action 13) Common approach Switzerland does not plan to make transfer pricing documentation compulsory, but it is expected to monitor the situation. Taxpayers may need to make available the Masterfile that already must be prepared as part of tax audits. N/A CbC reporting (Action 13) Minimum standard

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Final Legislation. CbCR / MF / LF . Final Africa & Middle East: BEPS Action 13 Implementation. Source: KPMG International member firms. Key: Implemented Draft bills Intentions to implement No development.

3.1.1. OECD/G20 BEPS project. 23. 3.2. Action 13 – Re-examine transfer pricing documentation.

13 – Guidance on Transfer Pricing Documentation and Country-by-Country (”CbC”) svenska reglerna om internprissättningsdokumentation anpassas till OECD:s nya standard som presenteras i BEPS Action 13 Final Report.

Today, a further important step was taken to implement Country-by-Country (CbC) Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports

This report is supplementary to those previous reports (OECD, 2019[1]) (OECD, 2018[2]). Action 13 Country-by-Country Reporting Minimum Standard.

Regeringen beslutade den 13 januari 2011 att tillkalla en kommitté, som antog i OECD:s rapport från den 5 oktober 2015 – Final report on action 4: Limiting

Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Action 13 – Re-examine Transfer Pricing Documentation. 12. 2.

Sri Lanka was reviewed as part of the 2017/2018 and the 2018/2019 peer reviews. This report is supplementary to those previous reports (OECD, 2019[1]) (OECD, 2018[2]). Action 13 Country-by-Country Reporting Minimum Standard.
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This is one part of the series of deliverables that the Organisation for Economic Co-operation and Development (OECD) and G20 countries requires in its Action Plan on Base Erosion and Profit Shifting (BEPS). Action 13 – Re-examine transfer pricing documentation - (Action 13) of the BEPS project focuses on enhancing transparency and updates Chapter V of the TP Guidelines on TPD. In contrast to the previous provisions, the OECD clearly stipulates three objectives of TPD requirements: the taxpayer’s Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report 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. Africa & Middle East: BEPS Action 13 Implementation Source: KPMG International member firms. Key: Implemented Draft bills Intentions to implement No development. Total CbCR: 9 … BEPS Action 13: Country implementation summary (1) Dates provided as an example for an entity with December 31st fiscal year end.

A final report on Action 13 was released by the OECD as part of its 5 October 2015 package of final reports. To achieve the objective of providing tax authorities with useful information to assess transfer pricing and other BEPS risks, the OECD Action 13 report put forward a three-tiered structure consisting of the following: The BEPS Action 13 Report sets out three permitted uses for information contained in CbC Reports, namely: To assess high-level transfer pricing risk; To assess other BEPS-related risks; and ; For economic and statistical analysis. The UAE is committed to using information provided in CbC Reports in accordance with the permitted uses above. BEPS Actions Implementation Matrices set out a summary of the local country implementation and expected changes related to the BEPS Actions and, for the EU member states, the European Anti-Tax Avoidance Directive (ATAD).
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BEPS Action 13: Country implementation summary. CbCR . Final Legislation. United States Implemented Draft bills/Public discussion draft Intention to Implement. CbCR / MF / LF . Final Legislation. Mexico CbCR. Draft legislation. Canada CbCR / MF / LF . Final Legislation. Australia China CbCR / MF /LF. Final Legislation. CbCR / MF / LF . Final

OECD BEPS ACTION 1 -- Address the tax challenges of the digital Det anges att pågående arbete inom OECD är av avgörande betydelse för att uppnå 13 Base Erosion and Profit Shifting (BEPS), Action 7.

23 Oct 2015 Session 2 of 8 part OECD BEPS seriesSign up for upcoming live broadcasts or watch all archived webcasts on demand at

DebevoiseTax Treaty History – the Action 15 Multilateral Instrument DebevoiseAnalysis - BEPS Action 6 and Private Equity Funds. The G-20 leaders tasked the OECD with developing an action plan to address BEPS in a coordinated and comprehensive manner. In July 2013, the OECD 6 Mar 2020 The BEPS Action 13 report suggested a consolidated group revenue threshold of EUR 750 million, which would encompass approximately 90 Action 13 – Transfer Pricing Documentation and Country-by-Country Reporting. Rapporten innehåller minimistandard för hur lagstiftning om dokumentation av BEPS-projektet den 5 oktober. Vad det gäller Action. 13 – Guidance on Transfer Pricing Documentation and Country-by-Country (”CbC”) svenska reglerna om internprissättningsdokumentation anpassas till OECD:s nya standard som presenteras i BEPS Action 13 Final Report. Den nya kinesiska lagstiftningen kring internprissättning går längre än OECD:s Based Erosion and Profit Shifting (BEPS) Action 13 om As a general comment, the proposed rules broadly follow the BEPS Project (Action 13) and the EU directive on CbC reporting.

The guidance was released by 11 Nov 2013 The OECD organised a public consultation on Transfer Pricing documentation and country by country reporting, on November 12th and 13th Indonesia was first to implement the BEPS transfer pricing documentation and CbC reporting in line with Action 13.