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.
Focus
- France
Practical consequences of not having a transfer pricing documentation - Germany
Practical consequences of not having any transfer pricing documentation - Italy
Practical consequences of not having any transfer pricing documentation - Romania
Practical consequences of not having transfer pricing documentation - Spain
The importance of documentation of transactions between related parties
Hot topics
- Africa
Africa and Transfer Pricing: an ongoing construction - Germany
New German regulations on the allocation of profits to permanent establishments - Italy
Hot topics on transfer pricing - Switzerland
Safe harbour interest rates on down-stream intra-group loans 2015
