Participating jurisdictions endeavour to introduce as necessary domestic legislation in a timely manner. They are also encouraged to expand the coverage of their international agreements for exchange of information. The implementation of the package will be monitored on an ongoing basis. The outcomes of this monitoring will be taken into consideration in the 2020 review.
TPG2017 Chapter V paragraph 5.62
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By OECD
Category: OECD Transfer Pricing Guidelines (2017) | Tag: Implementation of CbC reporting, Transfer pricing documentation
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