As part of its project on transfer pricing simplification, the OECD has released a White Paper on Transfer Pricing Documentation. Interested parties are invited to send comments on the White Paper on Transfer Pricing Documentation by 1 October 2013.
The White Paper on Transfer Pricing Documentation is intended to initiate an international discussion of ways in which compliance with transfer pricing documentation requirements can be made simpler and more straight-forward, while at the same time providing tax authorities with more focused and useful information for consideration in connection with transfer pricing risk assessment and transfer pricing audits.
The Committee on Fiscal Affairs believes that it is essential to obtain input from the business community and from other interested non-governmental parties on these topics. Accordingly, this White Paper is issued as a first step in soliciting public comments.
Interested parties are invited to send comments on the White Paper on Transfer Pricing Documentation by 1 October 2013. Comments are also welcome on the most appropriate means of implementing the transfer pricing documentation directives of the BEPS Action Plan.
Comments should be sent in to [email protected]. It is anticipated that a public consultation on this White Paper and other transfer pricing matters will be held at the OECD Conference Centre in Paris, France on 12 – 13 November 2013.
Bron: OECD
5