Such documentation must be provided to the SAT within 30 days of a request, although taxpayers can seek an extension of a further 45 days: this means that taxpayers should prepare such documentation ...

1Action 13 of the so-called BEPS Action Plan calls for the development of transfer pricing documentation rules, including the creation of a common template for taxpayers to report income, taxes ...

Apr. 13 – The China tax bureau has become increasingly demanding over provisions of transfer pricing documentation from companies currently undergoing audit in China for the 2009 annual period. The ...

The CbCR template requires that permanent establishment data should be reported by reference to the tax jurisdiction ... County-by-country reporting is a third tier of transfer pricing documentation.