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Oecd/G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports - Couverture souple

Organisation For Economic Co-Operation And Development, Oecd

 
9789264241237: Oecd/G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
Couverture souple
ISBN 10 : 926424123X ISBN 13 : 9789264241237
Editeur : Oecd Publishing, 2015

Présentation de l'éditeur

The report contains revisions to the Oecd Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich Mne group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Oecd Publishing
Date d'édition
2015
Langue
anglais
ISBN 10 
926424123X
ISBN 13 
9789264241237
Reliure
Broché
Nombre de pages
188
Coordonnées du fabricant
non disponible
Personne responsable
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