OECD releases discussion draft on transfer pricing documentation and country-by-country reporting

The OECD has released a discussion draft on transfer pricing documentation and country-by-country reporting in response to action item 13 of the base erosion and profit shifting (BEPS) plan.

Action 13 calls for a review of the existing transfer pricing documentation rules and for the development of a template for country-by-country reporting of income, taxes, and economic activity for tax administrations . 

See:

• Discussion Draft

• Press Release

• Public comments to the draft