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Forced displacement, including refugee flows, is a global phenomenon. As of 2018, 26 million people were refugees …
Persistent link: https://www.econbiz.de/10012164712
Despite the increasingly protracted nature of situations of forced displacement, development policy makers and … practitioners have tended to overlook the longevity of displacement. Forced displacement has long been viewed primarily as an …, with increasing levels of new and protracted displacement, and key commitments such as the 2030 Agenda, donors are looking …
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This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach will require taxpayers...
Persistent link: https://www.econbiz.de/10011387431
The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the...
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