Transfer pricing

Public consultation on transfer pricing documentation and country-by-country reporting


09/05/2014 - The OECD will hold a public consultation on the discussion draft on transfer pricing documentation and country-by-country reporting on 19 May 2014 at the OECD Conference Centre in Paris, France. 


Action 13 of the BEPS Action Plan released on 19 July 2013 calls for a review of the existing transfer pricing documentation rules and the development of a template for country-by-country (CbC) reporting of income, taxes and economic activity for tax administrations. On 30 January 2014 the OECD published a discussion draft containing revised guidance on transfer pricing documentation and country-by-country reporting. The written comments received by 23 February 2014 were discussed by Working Party No. 6 of the Committee on Fiscal Affairs at its March 2014 meeting.  Further discussions will take place during the Working Party’s May meetings.


The 19 May public consultation event on the discussion draft is open to the public and press. Because of space limitations, priority will be given to those organisations that have provided timely written comments on the paper. Registrations for this event are now closed.


This meeting will also be broadcast live on the Internet and can be accessed on line. No advance registration is required for this Internet access.


Related documents

>>  Agenda New!

>>  Discussion Draft on transfer pricing documentation and CbC reporting

>>  OECD Conference Centre


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