Transfer Pricing Documentation and Country-by-Country (CbC) Reporting

Background Information

Transfer Pricing Documentation 

Current Status of Exchange Relationship for CbC Reporting 

TP Documents & CbC Reporting at Country Level

  • China
  • Hong Kong (China)
  • Singapore
  • United Kingdom
  • Other countries/jurisdictions

Defined Terms

  • Constituent Entity
  • Surrogate Entity
  • Reporting Entity
  • Filing Obligations
  • Notification
  • Qualifying Competent Authority Agreement

Multilateral Convention on Mutual Administrative Assistance in Tax Matters

  • The Convention
  • Multilateral Convention on the Exchange of CbC Reports (CbC MCAA)
  • List of CbC MCAA Signatories 
  • List of activated relationships for the automatic exchange of CbC Reports


Advance Pricing Agreement