BEPS Action Plan 13: Transfer pricing documentation and country-by-country reporting

First of two parts
Of the 15 Action Plans to address Base Erosion and Profit Shifting (BEPS), Action Plans 8 to 13, or those dealing with transfer pricing (TP), are generally expected to have an immediate impact because most of the recommendations under the TP-related Action Plans can be implemented right away without the need for changes to bilateral tax treaties or domestic laws.