Ebook: OECD/G20 Base Erosion and Profit Shifting Project.
Author: OECD
- Tags: International business enterprises -- Taxation -- Law and legislation -- OECD countries, Transfer pricing -- OECD countries, Transfer pricing -- Taxation -- Law and legislation -- OECD countries, Law Politics & Government, Law General & Comparative
- Series: OECD/G20 Base Erosion and Profit Shifting Project.
- Year: 2014
- Publisher: OECD Publishing
- City: Paris
- Language: English
- pdf
This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and the transfer pricing treatment of local market features and corporate synergies. Some transfer pricing issues relating to Read more...