The business federation SwissHoldings represents the interests of 58 Swiss based multinational enterprises from the manufacturing and service sectors (excluding the financial sector). SwissHoldings is pleased to provide comments on the Discussion Draft on Transfer Pricing Documentation and CbC Reporting (hereafter referred to as “the Draft”).

SwissHoldings believes that the Draft is a good starting point for improved and more precise guidelines covering transfer pricing documentation and to reduce uncertainties about the required content. We also acknowledge the information requirements of tax authorities.

We split our comments into a section summarizing the general comments including Key Messages and Recommendations and a section summarizing our Specific Comments to the Draft and comment requests of the OECD.

 

Comments of SwissHoldings to the Discussion Draft on Transfer Pricing Documentation and CbC Reporting, released by OECD on 30 January 2014 (PDF)

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