학술논문
Russia updates country-by-country tax reporting proposal
Document Type
Journal Article
Author
Source
T.M.T.P.R. 2016, 25(10), 640-642
Subject
Language
English
ISSN
1063-2069
Abstract
Discusses updates to Russia's draft proposals for country by country reporting by multinational companies. Considers proposed provisions on notification requirements, detailed reporting and the transfer pricing master file and local file.