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.
Measuring and mitigating harm from discriminatory taxes
In the article the authors examine the April 2 Executive Order signed by President Trump highlighting US trading partners’ nontariff barriers, such as...