Coverart for item
The Resource Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports, Organisation for Economic Co-operation and Development, (electronic book)

Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports, Organisation for Economic Co-operation and Development, (electronic book)

Label
Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
Title
Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
Statement of responsibility
Organisation for Economic Co-operation and Development
Creator
Subject
Language
eng
Summary
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
Member of
Has edition
Cataloging source
FR-PaOEC
Government publication
international or intergovernmental publication
Literary form
non fiction
Nature of contents
dictionaries
http://bibfra.me/vocab/lite/organizationName
Organisation for Economic Co-operation and Development
Series statement
OECD/G20 Base Erosion and Profit Shifting Project,
http://library.link/vocab/subjectName
  • Taxation
  • Economics
Label
Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports, Organisation for Economic Co-operation and Development, (electronic book)
Instantiates
Publication
Antecedent source
not applicable
Control code
9789264241244-en
Dimensions
21 x 28cm.
Extent
192 p.
File format
multiple file formats
Form of item
online
Isbn
9789264241244
Specific material designation
remote
System control number
(FR-PaOEC)
Label
Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports, Organisation for Economic Co-operation and Development, (electronic book)
Publication
Antecedent source
not applicable
Control code
9789264241244-en
Dimensions
21 x 28cm.
Extent
192 p.
File format
multiple file formats
Form of item
online
Isbn
9789264241244
Specific material designation
remote
System control number
(FR-PaOEC)

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