The Resource BEPS Action 8-10: birth of a new arm's-length principle

BEPS Action 8-10: birth of a new arm's-length principle

Label
BEPS Action 8-10: birth of a new arm's-length principle
Title
BEPS Action 8-10: birth of a new arm's-length principle
Creator
Subject
Language
  • eng
  • eng
Summary
The OECD has updated its Transfer Pricing Guidelines, from 1995 and adopted a new arm's-length principle that combines pricing and substance-over-form standards. Both pricing and some aspects of the controlled transaction itself now need to be arm's length. This article examines the new guidelines, with a focus on the rules on risk allocation and intangible profit allocation
Citation source
In: Tax notes international. - Falls Church. - Vol. 81 (2016),
http://library.link/vocab/creatorName
Wittendorff, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • BEPS Project (OECD)
  • transfer pricing
  • substance over form
  • arm's length principle
  • risk
  • location savings
  • intangibles
  • allocation of profits
  • cost contribution arrangement
Label
BEPS Action 8-10: birth of a new arm's-length principle
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2016/T/TNI/vol.81/4_331-358.zip
Publication
Note
20160212

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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