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.
Transfer pricing automation in ERP systems: traps for compliance
In the article “Transfer pricing automation in ERP systems: traps for compliance,” published in International Tax Review, CRA’s Arin Mitra and Robin...