Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
(22/05/2018)
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....
Tác giả: OECD |
Số trang: 192 |
Lĩnh vực: Kinh tế |
Năm XB: 2015 |
Loại tài liệu: Sách
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