Transfer Pricing & CbC Reporting

 

Transfer Pricing Documentation and Country-by-Country (CbC) Reporting

Background Information

Transfer Pricing Documentation 

Current Status of Exchange Relationship for CbC Reporting 

TP Documents & CbC Reporting at Country Level

• China
• Hong Kong (China)
• Singapore
• United Kingdom
• Other countries/jurisdictions

Defined Terms

• Constituent Entity
• Surrogate Entity
• Reporting Entity
• Filing Obligations
• Notification
• Qualifying Competent Authority Agreement

Multilateral Convention on Mutual Administrative Assistance in Tax Matters​

• The Convention
• Multilateral Convention on the Exchange of CbC Reports (CbC MCAA)
• List of CbC MCAA Signatories 
• List of activated relationships for the automatic exchange of CbC Reports

   

Advance Pricing Agreement

• China 
• Hong Kong - Inland Revenue Ordinance, Division 4 of Part 8AA