OECD proposals for country-by-country reporting and changes to transfer pricing documentation – what the asset management industry needs to know

Tax Insights ()
On 30 January 2014, the Organisation for Economic Co-operation and Development (OECD) issued its draft discussion paper on proposed documentation guidance as part of the BEPS Action Plan for targeted finalisation by June 2014. Comments to the draft have been submitted by various industry groups, firms and advisors, including PwC. Public and private consultations with the OECD have been planned between March and May 2014.