Tax & Accounting Blog

Swedish Parliament Approves Government Proposals to Implement Country-by-Country Reporting and Master and Local Filing Requirements

Swedish Parliament Approves Government Proposals to Implement Country-by-Country Reporting and Master and Local Filing Requirements

On March 1, 2017, the Swedish Parliament approved the Government’s proposals in the 2016/17:47 bill to implement transfer pricing documentation (master and local file) and country-by-country (CbC) reporting. (Parliament rejected proposals to introduce public CbC reporting.) Parliament agreed to align the transfer pricing documentation rules to the OECD Action 13 standard. … Read More

South Africa Publishes 2017 Budget Review, Includes Position on BEPS Action Items

South Africa Publishes 2017 Budget Review, Includes Position on BEPS Action Items

On February 22, 2017, South Africa’s Finance Minister published the 2017 Budget Review, which includes a summary of its position on the OECD BEPS action items, as well as the OECD Common Reporting Standard (CRS). See the corresponding Budget speech. Digital economy (Action 1) – Foreign businesses supplying digital … Read More