Transfer Pricing Documentation

Requirements

after BEPS

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Country Date CbC Event

Australia September 16, 2015 Release of draft law

Germany June 2015 Tax reform proposal

Mexico September 8, 2015 Tax reform proposal

Netherlands September 15, 2015 Release of draft law

Poland April 27, 2015 Draft regulation

Spain July 11, 2015 Royal decree 634/2015

United Kingdom January 2015 Release of draft law

Etc.

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