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Thought leadership:

Transfer Pricing Alert - Asia Pacific Country-by-Country Reporting Requirements

11 September 2017

Zara Ritchie , Head of Global Transfer Pricing Services |

Businesses are regarding the compliance environment as a prism through which they view demands for greater transparency, that sees increasing numbers of countries implementing new Country by Country (CbC) Reporting documentation requirements and the need to examine the regime in a different light.

The final guidance from the Organisation for Economic Co-operation and Development (OECD) on TP documentation and CbC Reporting represents a significant development for today’s multinational enterprises (MNEs), that will require them to provide information on their global allocation of profit, taxes paid, and certain indicators of economic activity among the countries in which they operate.