Oecd/G20 Base Erosion and Profit Shifting Project Guidance on Transfer Pricing Documentation and Country-by-Country Reporting

This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations. Read more...

Hailed as a means to transform cultural norms and change lives, violence prevention programs signal a slow-rolling policy revolution that has reached nearly two-thirds of young people in the United States today. Max A. Greenberg takes us inside the booming market forprogramming and onto the asphalt campuses of Los Angeles where these programs areimplemented, many just one hour a week for 12 weeks. He spotlights how these ephemeral programs, built on troves of risk data, are disconnected from the lived experiences of the young people they were created to support. Going beyond the narrow stories told about at-risk youth through data and in policy, Greenberg sketches a vivid portrait of young men and women coming of age and forming relationships in a world of abidingharm and fleeting, fragmented support.At the same time, Greenberg maps the minefield of historical and structural inequalities that program facilitators must navigate to build meaningful connections with the youth they serve. Taken together, these programs shape the stories and politics of a generation and reveal how social policy can go wrong when it ignores the lives of young people.

Annotation This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations Executive summary Chapter V. Documentation Annex I to Chapter V. Transfer pricing documentation -- Master file Annex II to Chapter V. Transfer pricing documentation -- Local file Annex III to Chapter V.A model template for the Country-by-Country Report General instructions for Annex III to Chapter V Specific instructions for Annex III to Chapter V.