Tax & Accounting Blog

Finland Requests Comments on Transfer Pricing Documentation Rules and Country-by-Country Reporting

Finland Requests Comments on Transfer Pricing Documentation Rules and Country-by-Country Reporting

On December 21, 2015, the Finnish Ministry of Finance released for public comment a draft bill (the ‘proposal’) to revise the transfer pricing documentation rules and introduce country-by-country (CbC) reporting. The proposal includes CbC, master file and local file requirements, and penalty provisions. The contents of the proposal follow the OECD … Read More

The Netherlands Issues Regulations on CbC Reporting Requirements

The Netherlands Issues Regulations on CbC Reporting Requirements

On December 30, 2015, the Dutch Ministry of Finance issued Regulation No. DB/2015/462M (the Regulations), which sets out the information required under the country’s recently adopted transfer pricing documentation requirements. The requirements are in line with the guidelines developed as part of the Action 13 final OECD BEPS report. The budget legislation approved … Read More

Part 2: National Export Plan – Exports MORE+

Part 2: National Export Plan – Exports MORE+

Blog, Global Trade, ONESOURCE January 8, 2016

Thomson Reuters ONESOURCE Global Trade is currently promoting the “Exports More+” campaign in Brazil.  This campaign aims to highlight the importance of exports as a strategic direction for companies by expanding their market segment and not relying solely on the local markets. Companies gain benefits such as: new international business opportunities, increased company revenues and lower … Read More

French Parliament Approves Finance Bill for 2016 and Amending Finance Bill for 2015

French Parliament Approves Finance Bill for 2016 and Amending Finance Bill for 2015

On December 17, 2015, the French Parliament approved the Finance Bill for 2016 (2016 FB) and the Amended Finance Bill for 2015 (2015 AFB). Except for the constitutionality review by the French Conseil Constitutionnel, both bills are final and expected to be published before year end. The 2016 FB introduces a country-by-country reporting … Read More