BEPS Action 13 Implementation and Global Transfer Pricing Documentation

BEPS Action 13 Implementation & Global Transfer Pricing Documentation

CRA’s Transfer Pricing Practice maintains an up to date cheat sheet of BEPS Action 13 (i.e., Country-by-Country Reporting, Master File, Local File) implementation status by jurisdiction, as well as traditional transfer pricing documentation requirements, which are applicable for jurisdictions that have not implemented BEPS Action 13.

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