Regulatory roundup: OECD's transfer pricing action plan; China relaxes FX control for corporate debt
The OECD issues a country-by-country action plan on transfer pricing; China relaxes FX control to support corporate offshore debt servicing; and the State Bank of Vietnam has banned foreign currency transactions.
OECD issues action plan on transfer pricing
An initial draft of guidance on compliance of existing transfer pricing documentation rules was issued for country-by-country reporting on January 30. The OECD draft calls for input from corporates on the development of a template for country-by-country reporting of income, taxes and economic activity for tax administrations. Specific issues on which comments would be appreciated are noted in the release linked above.
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