Discussion Draft on transfer pricing documentation and country-by-country reporting released for public comment


‌‌30/01/2014 - Action 13 of the BEPS Action Plan released on 19 July 2013 calls for a review of the existing transfer pricing documentation rules and the development of a template for country-by-country reporting of income, taxes and economic activity for tax administrations.


An initial draft of revised guidance on transfer pricing documentation and country-by-country reporting was released for comment by interested parties today.


The Committee on Fiscal Affairs believes that it is essential to obtain input from stakeholders on this Discussion Draft to advance the work. Specific issues on which comments would be appreciated are noted in the draft.


Comments should be submitted in writing to [email protected] by 23 February 2014. A public consultation event will be held at the OECD in Paris at the end of March 2014 with specifically invited persons selected from among those who provide written comments.


An open discussion of the draft with all interested persons will take place at a future date to be determined in April or May.


* It is the policy of the OECD to publish all responses, and anyone not wishing to have their responses published, or anyone wishing to remain anonymous, should say so explicitly. ‌