Category: Europe

Hungary: Recent CBCR Issues

Saturday, December 16, 2017

Hungary: Recent issues regarding country-by-country reporting and notifications – KPMG

In this KPMG report, certain issues regarding country-by-country (CBC) reporting and related notifications on the local 17T201T form are noted. KPMG contacted the local tax authority for some clarifications.

Read the KPMG report…Read More

by aspect advisory in: Europe

Italy: Action 13 Implementation Status

Wednesday, November 22, 2017

Italy: Action 13 Implementation Status

Italy has been on our transfer pricing compliance agenda this week; here is a summary of what the implementation of the recommendations from OECD’s Action 13 (transfer pricing documentation) currently looks like in Italy:

 

by aspect advisory in: Europe

Spain: Transfer Pricing Regulations Published

Thursday, March 19, 2015

On 18 March 2015, the government of Spain introduced additional requirements to its transfer pricing legislation. These new regulations are essentially derived from the Organization for Economic Co-operation and Development’s (OECD’s) recent Base Erosion and Profit Shifting (BEPS) project, which focuses on transfer pricing documentation issues (among other matters).

These new…Read More

by aspect advisory in: Europe