Scope of CbC reporting and TP documentation requirements Ikramul Haq
By: Haq, Ikramul
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Material type: 
ArticlePublisher: 2018Subject(s): PRECIOS DE TRANSFERENCIA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS | APLICACION | PAKISTAN
In:
International Transfer Pricing Journal v. 25, n. 4, July/August 2018, 11 p.Summary: Pakistan, in the wake of signing the Multilateral Convention on Mutual Administrative Tax Matters, has implemented BEPS Action 13 by making changes in the Income Tax Ordinance 2001 and the Income Tax Rules 2002. This article highlights the amendments made and explains the ensuing treatment of CbC reporting and TP documentation requirements.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2018/4-12 (Browse shelf) | Available | ITPJ/2018/4-12 |
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Disponible únicamente en formato electrónico.
Resumen.
Pakistan, in the wake of signing the Multilateral Convention on Mutual Administrative Tax Matters, has implemented BEPS Action 13 by making changes in the Income Tax Ordinance 2001 and the Income Tax Rules 2002. This article highlights the amendments made and explains the ensuing treatment of CbC reporting and TP documentation requirements.
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