Transfer Pricing Documentation (Local File, Master File, CbCR)
Definition: Three-tiered transfer pricing documentation for multinationals
Three-tiered transfer pricing documentation for multinationals
CategoryTax Filing
Acct. TypeInternational Accounting
AudienceTax Authority
FrequencyAnnual
StandardOECD BEPS Action 13
IssuerOECD / National authorities
JurisdictionGlobal
RegulatoryOfficial Website
External Links
- Transfer pricing#Documentation — Wikipedia