124

Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base

  • Upload
    others

  • View
    14

  • Download
    0

Embed Size (px)

Citation preview

Page 1: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 2: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 3: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 4: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 5: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 6: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 7: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 8: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 9: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 10: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 11: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 12: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 13: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 14: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 15: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 16: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 17: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 18: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 19: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 20: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 21: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 22: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 23: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 24: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 25: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 26: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 27: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 28: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 29: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 30: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 31: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 32: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 33: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 34: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 35: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 36: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 37: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 38: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 39: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 40: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 41: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 42: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 43: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 44: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 45: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 46: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 47: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 48: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 49: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 50: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 51: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 52: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 53: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 54: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 55: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 56: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 57: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 58: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 59: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 60: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 61: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 62: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 63: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 64: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 65: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 66: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 67: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 68: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 69: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 70: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 71: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 72: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 73: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 74: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 75: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 76: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 77: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 78: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 79: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 80: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 81: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 82: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 83: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 84: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 85: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 86: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 87: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 88: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 89: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 90: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 91: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 92: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 93: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 94: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 95: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 96: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 97: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 98: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 99: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 100: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 101: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 102: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 103: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 104: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 105: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 106: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 107: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 108: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 109: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 110: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 111: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 112: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 113: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 114: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 115: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 116: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 117: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 118: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 119: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 120: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 121: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 122: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 123: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base
Page 124: Transfer Pricing Documentation and Country—by—Country Reporting Transfer Pricing Documentation and Country—by-Country Reporting, Action 13 — 2015 Final Report, OECD/G20 Base