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

Cayman: Country by Country Regulations Issued

Friday, December 15, 2017

Cayman Islands: Country by country regulations issued.

The Cayman Islands’ Tax Information Authority (International Tax Compliance) issued Country-By-Country Reporting Regulations on 15 December 2017.

The CBCR Regulations essentially implement in the Cayman Islands the model legislation published pursuant to the OECD’s Base Erosion and…Read More

by aspect advisory in: Uncategorized

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

OECD updates transfer pricing country profiles

Monday, November 06, 2017

The OECD has published updated versions of transfer pricing country profiles (TPCP), reflecting the current transfer pricing legislation and practices of 31 participating countries. The country profiles contain up-to-date and harmonised information on key aspects of transfer pricing legislation, provided by countries…Read More

by aspect advisory in: OECD