The Resource Final OECD guidance on low-value intragroup services : an updated comparison with EU, U.S., Dutch guidance

Final OECD guidance on low-value intragroup services : an updated comparison with EU, U.S., Dutch guidance

Label
Final OECD guidance on low-value intragroup services : an updated comparison with EU, U.S., Dutch guidance
Title
Final OECD guidance on low-value intragroup services : an updated comparison with EU, U.S., Dutch guidance
Creator
Subject
Language
eng
Summary
In light of the OECD's final report on the transfer pricing base erosion and profit shifting (BEPS) action items issued in October 2015, the author updates his prior comparison of the organization's transfer pricing guidance on low-value intragroup services to existing guidance under the European Union Joint Transfer Pricing Forum, Regs. sec. 1.482-9 of the U.S. transfer pricing rules and the 2013 Dutch Transfer Pricing Decree
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 24 (2016),
http://library.link/vocab/creatorName
Jie-A-Joen, C
Geographic coverage
  • European Union
  • OECD
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intra-group services
  • BEPS Action Plan
Label
Final OECD guidance on low-value intragroup services : an updated comparison with EU, U.S., Dutch guidance
Instantiates
Publication
Label
Final OECD guidance on low-value intragroup services : an updated comparison with EU, U.S., Dutch guidance
Publication

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