BDO Transfer Pricing Alert - September 2014

On September 16, 2014, the Organization for Economic Cooperation and Development (OECD) released its first recommendations for preventing international tax avoidance by multinational enterprises (MNEs).  One of the key topics was transfer pricing documentation requirements and country-by-country (CbC) reporting as addressed in the "Guidance on Transfer Pricing Documentation and Country-by-Country Reporting".