The Organisation for Economic Co-operation and Development (OECD) published a Discussion Draft on Transfer Pricing Documentation and Country-by-Country Reporting on January 30, 2014 as part of its Base Erosion and Profit Shifting (BEPS) initiative. The article provides an overview of the Discussion Draft and explains the potential impact of these proposals for Multinational Enterprises and their transfer pricing documentation requirements.
Highlights from 2024 and looking forward to 2025
In this Insights, our transfer pricing consultants reflect on significant transfer pricing developments in 2024 and anticipate trends for 2025. We begin with...