Many multinational companies choose to adopt a global master file system when complying with national transfer pricing documentation requirements. Astra Zeneca provided a critique of the concept as part of the discussion on the White Paper for documentation at the OECD’s public consultation on transfer pricing matters this week.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year