Transfer pricing newsletter - May 2015
Practical consequences of not having a transfer pricing documentation
While transfer pricing documentation requirement is not a new issue, it remains more than ever topical. Over the last years, many countries introduced more stringent regulations in that framework. Furthermore, Action 13 of BEPS is about re-examining transfer pricing documentation. Action 13 aims at developing rules regarding transfer pricing documentation to enhance transparency for tax administrations.
In this context which claims for increased documentation obligations, practical consequences of not having a transfer pricing documentation are described for several jurisdictions.
CMS Transfer Pricing Team
- Master Domestic and International tax matters
- Transfer Pricing | A strategic approach for global business performance
- Tax Connect Guide | Transfer Pricing: Managing documentation requirements in 30 countries
Tax Connect Flash on Transfer pricing
- BEPS - First steps in the implementation of the Country-by Country reporting | Tax Connect Flash (March 2015)
- France – New regulations in relation with transfer pricing | Tax Connect Flash (February 2014)