Übersetzung für "Transfer pricing documentation" in Deutsch

Also, the administration of transfer pricing documentation will be greatly reduced.

This would normally be described in the transfer pricing documentation of the taxpayer.

Transfer pricing documentation in the EU must be viewed in the framework of the OECD Transfer Pricing Guidelines.

They also complain of the onerous transfer pricing documentation requirements imposed by some tax administrations.

Transfer pricing documentation - who is subject to the new regulations?

Lithuania: 1 January 2017: Missing transfer pricing documentation?

The EU Transfer Pricing Documentation (EU TPD) approach combines aspects of the standardized and of the centralized (integrated global) documentation approach.

Furthermore there is a tendency for Member States to impose increasingly onerous transfer pricing documentation requirements.

Some local tax authorities are known for the tenacity with which they pursue questions about transfer pricing and documentation requirements.

With the first "BEPS Implementation Act", the following changes were made regarding transfer pricing documentation (BEPS action 13):

With the first “BEPS Implementation Act”, the following changes were made regarding transfer pricing documentation (BEPS action 13):

The new transfer pricing documentation decree requires more data in the local file too.

PwC’s experts assist companies with transfer pricing documentation – through tailored advice and useful documentation tools.

On the basis of this work, the Commission has drawn up a proposal for a Code of Conduct on transfer pricing documentation for associated enterprises in the EU.

It concludes that standardized and partially centralized transfer pricing documentation for associated enterprises in the EU could benefit the development of the single market.

In future, the Forum will continue the monitoring process by examining the implementation of the Code of Conduct on transfer pricing documentation and the Guidelines on APAs.

The JTPF which works within the framework of the OECD Transfer Pricing Guidelines and operates on the basis of consensus to propose to the Commission non-legislative solutions to practical problems posed by transfer pricing practices in the EU has achieved a number of achievements including a code of conduct on transfer pricing documentation for associated enterprises in the EU, guidelines for advance pricing agreements in the EU, as well as guidelines on low value added intra group services.

A multinational group would prepare one set of standardized and consistent transfer pricing documentation that would consist of two main parts: (i) one uniform set of documentation containing common standardized information relevant for all EU group members (the "masterfile") and (ii) several sets of standardized documentation each containing country-specific information ("country-specific documentation").