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For taxpayers, it is essential to limit the risks of economic double taxation. The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which is the international consensus on the valuation of cross-border transactions between associated enterprises.
For taxpayers, it is essential to limit the risks of economic double taxation. The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which is the international consensus on the valuation of cross-border transactions between associated enterprises.
The OECD Transfer Pricing Guidelines for Multinational Enterprise and Tax Administrations provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, i.e. on the valuation for tax purposes of cross-border transactions between associated enterprises.
This 2017 edition of the OECD Transfer Pricing Guidelines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation and Country-by-Country Reporting.
28 lis 2023 · OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Wytyczne w sprawie stosowania zasady "arm's length", stanowi ą międzynarodowy konsensus w odniesieniu do podatkowego traktowania zagadnienia cen transferowych.
February 12, 2020. In brief. The OECD on February 11 issued its final paper on the transfer pricing aspects of financial transactions (the OECD FT Paper), which will become Chapter X of the OECD Guidelines. This represents one of the last missing pieces of the OECD BEPS project.
10 lip 2017 · OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017. This 2017 edition of the OECD Transfer Pricing Guidelines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value ...
