{"id":100000978,"date":"2014-02-21T10:48:07","date_gmt":"2014-02-21T09:48:07","guid":{"rendered":"https:\/\/sh-dev.openbyte.ch\/?p=100000978"},"modified":"2014-02-21T10:48:07","modified_gmt":"2014-02-21T09:48:07","slug":"comments-of-swissholdings-on-the-oecd-discussion-draft-on-transfer-pricing-documentation-and-cbc-reporting","status":"publish","type":"post","link":"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-the-oecd-discussion-draft-on-transfer-pricing-documentation-and-cbc-reporting\/","title":{"rendered":"Comments of SwissHoldings on the OECD Discussion Draft on Transfer Pricing Documentation and CbC Reporting"},"content":{"rendered":"<p>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 \u201cthe Draft\u201d).<\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2019\/01\/14-02-21_SwissHoldings_on_TP_Doc._and_CbCR.pdf\" target=\"_blank\" rel=\"noopener\">Comments of SwissHoldings to the Discussion Draft on Transfer Pricing Documentation and CbC Reporting, released by OECD on 30 January 2014 (PDF)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 \u201cthe Draft\u201d). SwissHoldings believes that the Draft is a good starting &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-100000978","post","type-post","status-publish","format-standard","hentry","category-steuern"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comments of SwissHoldings on the OECD Discussion Draft on Transfer Pricing Documentation and CbC Reporting - Swissholdings FR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-the-oecd-discussion-draft-on-transfer-pricing-documentation-and-cbc-reporting\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comments of SwissHoldings on the OECD Discussion Draft on Transfer Pricing Documentation and CbC Reporting - Swissholdings FR\" \/>\n<meta property=\"og:description\" content=\"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 \u201cthe Draft\u201d). SwissHoldings believes that the Draft is a good starting &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-the-oecd-discussion-draft-on-transfer-pricing-documentation-and-cbc-reporting\/\" \/>\n<meta property=\"og:site_name\" content=\"Swissholdings FR\" \/>\n<meta property=\"article:published_time\" content=\"2014-02-21T09:48:07+00:00\" \/>\n<meta name=\"author\" content=\"Admin Swissholdings\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Admin Swissholdings\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-the-oecd-discussion-draft-on-transfer-pricing-documentation-and-cbc-reporting\/\",\"url\":\"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-the-oecd-discussion-draft-on-transfer-pricing-documentation-and-cbc-reporting\/\",\"name\":\"Comments of SwissHoldings on the OECD Discussion Draft on Transfer Pricing Documentation and CbC Reporting - Swissholdings FR\",\"isPartOf\":{\"@id\":\"https:\/\/swissholdings.ch\/fr\/#website\"},\"datePublished\":\"2014-02-21T09:48:07+00:00\",\"author\":{\"@id\":\"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/630786998c97b397008a5c6891cf619f\"},\"breadcrumb\":{\"@id\":\"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-the-oecd-discussion-draft-on-transfer-pricing-documentation-and-cbc-reporting\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-the-oecd-discussion-draft-on-transfer-pricing-documentation-and-cbc-reporting\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-the-oecd-discussion-draft-on-transfer-pricing-documentation-and-cbc-reporting\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/swissholdings.ch\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comments of SwissHoldings on the OECD Discussion Draft on Transfer Pricing Documentation and CbC Reporting\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/#website\",\"url\":\"https:\/\/swissholdings.ch\/fr\/\",\"name\":\"Swissholdings FR\",\"description\":\"Swissholdings\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/swissholdings.ch\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/630786998c97b397008a5c6891cf619f\",\"name\":\"Admin Swissholdings\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/9d0243dfb36109e642efbe308041d83c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/9d0243dfb36109e642efbe308041d83c?s=96&d=mm&r=g\",\"caption\":\"Admin Swissholdings\"},\"description\":\"Administrator Swissholdings, 079 999 99 99, info@swissholdings.ch\",\"url\":\"https:\/\/swissholdings.ch\/fr\/author\/adminswissholdingsdev\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comments of SwissHoldings on the OECD Discussion Draft on Transfer Pricing Documentation and CbC Reporting - Swissholdings FR","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/swissholdings.ch\/fr\/comments-of-swissholdings-on-the-oecd-discussion-draft-on-transfer-pricing-documentation-and-cbc-reporting\/","og_locale":"fr_FR","og_type":"article","og_title":"Comments of SwissHoldings on the OECD Discussion Draft on Transfer Pricing Documentation and CbC Reporting - Swissholdings FR","og_description":"The business federation SwissHoldings represents the interests of 58 Swiss based multinational enterprises from the manufacturing and service sectors (excluding the financial sector). 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