OECD has just published their Discussion Draft on Transfer Pricing Documentation and Country-by-Country reporting, with comments due by 23 February. A reference to the Draft is hereby provided:
Click to access discussion-draft-transfer-pricing-documentation.pdf
The Discussion Draft raises many questions and scenarios open to comment, with a very limited time frame in which to remit such comments. All multinationals and interested parties should prioritize a review of this document and consider submitting comments, as it will be a cornerstone for additional reporting and documentation in the near future.
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