13 May 2016 Sweden proposes implementation of OECD standard for transfer pricing documentation and automatic exchange of CbC reports In late 2015, the Swedish Tax Agency (STA) was given a mandate by the Swedish Ministry of Finance to investigate and propose changes to the domestic tax legislation on how to implement the G20/Organisation for Economic Cooperation and Development's (OECD's) Base Erosion and Profit Shifting (BEPS) Action 13 Transfer Pricing Documentation and Country-by-Country (CbC) Reporting, including the information exchange of the CbC reports with other countries. The STA submitted its proposal to the Swedish Ministry of Finance on April 29, and the suggested changes are proposed to come into effect on January 1, 2017. Document ID: 2016-0863 |
