This section contains guidance to ensure an effective and consistent implementation of transfer pricing documentation requirements, and in particular Country-by-Country Reporting ...

It is essential that the guidance in this chapter, and in particular the Country-by-Country Report, be implemented effectively and consistently. Therefore, countries participating in the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project have developed the following guidance on implementation of transfer pricing documentation and Country¬by-Country Reporting ...