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BEPS Action 13

Re-examine transfer pricing documentation

Description of this action in OECD's Action Plan (July 2013)

Develop rules regarding transfer pricing documentation to enhance transparency for tax administration, taking into consideration the compliance costs for business. The rules to be developed will include a requirement that MNE’s provide all relevant governments with needed information on their global allocation of the income, economic activity and taxes paid among countries according to a common template.

Expected output and deadline for this action in OECD's Action Plan (July 2013)

Expected output : Changes to Transfer Pricing Guidelines and Recommendations regarding the design of domestic rules
Deadline: September 2014

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