The Organisation for Economic Co-operation and Development (OECD) published a Discussion Draft on Transfer Pricing Documentation and Country-by-Country Reporting on January 30, 2014 as part of its Base Erosion and Profit Shifting (BEPS) initiative. The article provides an overview of the Discussion Draft and explains the potential impact of these proposals for Multinational Enterprises and their transfer pricing documentation requirements.
Highlights from 2025 and looking forward to 2026
In the United States, 2025 brought major activity in high profile transfer pricing disputes and reaffirmed how closely transfer pricing, tariffs, and customs...