Technology & Transfer Pricing Documentation: A New Essential
Since the OECD introduced BEPS Action Item 13 guidance, countries around the world have implemented localized regulations related to Country-by-Country (CbC) reporting, Master File, and Local File documentation in various ways. This variability is creating significant challenges for multinational enterprises (MNEs).
Given the current environment, it’s time MNEs start asking tough questions relative to their current transfer pricing documentation processes. This white paper will help you define the questions your tax department must ask — and answer — to keep pace in an increasingly complex regulatory landscape.