OECD discussion draft considers country-by-country reporting

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The Organisation for Economic Co-operation and Development (OECD) has released a discussion draft of revised guidance on transfer pricing documentation and country-by-country reporting. The discussion draft is part of the process in responding to the OECD ‘Action Plan on Base Erosion and Profit Shifting’ (BEPS), a tax transparency initiative which is aimed to be implemented by the end of 2015.

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