Finland Approves New Transfer Pricing Documentation Requirements including CbC Reporting
On 23 November 2016, the Finnish parliament approved the law introducing new transfer pricing documentation requirements, including Country-by-Country (CbC) reporting requirements in line with BEPS Action 13 and Council Directive (EU) 2016/881.
Master/Local File
The new transfer pricing documentation requirements are based on BEPS Action 13 guidelines and include two sections:
Section 1 (M…
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