Guidance on Transfer Pricing Documentation and Country-by-Country Reporting:
This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the obj...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2014
|
| Schriftenreihe: | OECD/G20 Base Erosion and Profit Shifting Project
|
| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations |
| Beschreibung: | 1 Online-Ressource (48 Seiten) |
| ISBN: | 9789264219236 9264219226 9789264219229 |
| DOI: | 10.1787/9789264219236-en |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV046962695 | ||
| 003 | DE-604 | ||
| 005 | 20221104 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 201027s2014 xx o|||| 00||| eng d | ||
| 020 | |a 9789264219236 |9 978-92-64-21923-6 | ||
| 020 | |a 9264219226 |9 92-64-21922-6 | ||
| 020 | |a 9789264219229 |9 978-92-64-21922-9 | ||
| 024 | 7 | |a 10.1787/9789264219236-en |2 doi | |
| 035 | |a (ZDB-13-SOC)052034453 | ||
| 035 | |a (OCoLC)1220925840 | ||
| 035 | |a (DE-599)BVBBV046962695 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-188 |a DE-91 |a DE-573 |a DE-19 | ||
| 245 | 1 | 0 | |a Guidance on Transfer Pricing Documentation and Country-by-Country Reporting |c Organisation for Economic Co-operation and Development |
| 264 | 1 | |a Paris |b OECD Publishing |c 2014 | |
| 300 | |a 1 Online-Ressource (48 Seiten) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD/G20 Base Erosion and Profit Shifting Project | |
| 520 | |a This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations | ||
| 650 | 4 | |a Taxation | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/9789264219236-en |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-032371019 | |
Datensatz im Suchindex
| _version_ | 1818805949839704064 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| building | Verbundindex |
| bvnumber | BV046962695 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)052034453 (OCoLC)1220925840 (DE-599)BVBBV046962695 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/9789264219236-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV046962695</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20221104</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">201027s2014 xx o|||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789264219236</subfield><subfield code="9">978-92-64-21923-6</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9264219226</subfield><subfield code="9">92-64-21922-6</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789264219229</subfield><subfield code="9">978-92-64-21922-9</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/9789264219236-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)052034453</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1220925840</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV046962695</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Guidance on Transfer Pricing Documentation and Country-by-Country Reporting</subfield><subfield code="c">Organisation for Economic Co-operation and Development</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2014</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (48 Seiten)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD/G20 Base Erosion and Profit Shifting Project</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/9789264219236-en</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-032371019</subfield></datafield></record></collection> |
| id | DE-604.BV046962695 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T15:44:21Z |
| indexdate | 2024-12-18T19:02:00Z |
| institution | BVB |
| isbn | 9789264219236 9264219226 9789264219229 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-032371019 |
| oclc_num | 1220925840 |
| open_access_boolean | 1 |
| owner | DE-384 DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-188 DE-91 DE-BY-TUM DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-188 DE-91 DE-BY-TUM DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (48 Seiten) |
| psigel | ZDB-13-SOC |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD/G20 Base Erosion and Profit Shifting Project |
| spelling | Guidance on Transfer Pricing Documentation and Country-by-Country Reporting Organisation for Economic Co-operation and Development Paris OECD Publishing 2014 1 Online-Ressource (48 Seiten) txt rdacontent c rdamedia cr rdacarrier OECD/G20 Base Erosion and Profit Shifting Project This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations Taxation https://doi.org/10.1787/9789264219236-en Verlag kostenfrei Volltext |
| spellingShingle | Guidance on Transfer Pricing Documentation and Country-by-Country Reporting Taxation |
| title | Guidance on Transfer Pricing Documentation and Country-by-Country Reporting |
| title_auth | Guidance on Transfer Pricing Documentation and Country-by-Country Reporting |
| title_exact_search | Guidance on Transfer Pricing Documentation and Country-by-Country Reporting |
| title_exact_search_txtP | Guidance on Transfer Pricing Documentation and Country-by-Country Reporting |
| title_full | Guidance on Transfer Pricing Documentation and Country-by-Country Reporting Organisation for Economic Co-operation and Development |
| title_fullStr | Guidance on Transfer Pricing Documentation and Country-by-Country Reporting Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Guidance on Transfer Pricing Documentation and Country-by-Country Reporting Organisation for Economic Co-operation and Development |
| title_short | Guidance on Transfer Pricing Documentation and Country-by-Country Reporting |
| title_sort | guidance on transfer pricing documentation and country by country reporting |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/9789264219236-en |