Essays about: "CbC-reporting"
Found 2 essays containing the word CbC-reporting.
University essay from Lunds universitet/Institutionen för handelsrätt
Abstract : OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS). Action plan 13 provides for a re-examined transfer pricing documentation and a new Country-by-country-reporting. The CbC-reporting is to be included in a three-tired approach including a master-file and a local-file. READ MORE
2. Country-by-Country Reporting: A study on how Swedish MNEs prepare for the new transfer pricing documentation requirementUniversity essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering
Abstract : This paper employs a hybrid methodological approach to study the impact of the steps taken to comply with the new transfer pricing documentation requirement, Country-by-Country (CbC) reporting, on the management control system (MCS) in a Swedish multinational enterprise (MNE). Based on the empirical case study findings and the results from the industry survey, we find that there are inconsistencies between how transfer pricing policies are developed according to the arm's length principle (ALP) and how the outcome from those policies are documented in the common CbC report model template developed by the OECD. READ MORE