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The Resource Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales : juillet 2017

Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales : juillet 2017

Label
Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales : juillet 2017
Title
Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales : juillet 2017
Subject
Language
eng
Summary
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 base erosion and profit shifting (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". It also includes the revised guidance on safe harbours approved in 2013 which recognises that properly designed safe harbours can help to relieve some compliance burdens and provide taxpayers with greater certainty. This edition also contains consistency changes that were made to the rest of the OECD Transfer Pricing Guidelines. The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995. The guidelines provide guidance on the application of the "arm's length principle", which represents the international consensus on the valuation, for income tax purposes, of cross-border transactions between associated enterprises
Geographic coverage
International
Index
no index present
Language note
French
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • BEPS Project (OECD)
  • CbCR
  • safe harbour
  • arm's length principle
  • valuation
  • cross-border transaction
  • documentation requirements
Label
Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales : juillet 2017
Instantiates
Publication
Extent
667 p.
Isbn
9789264277779
Isbn Type
(print)
Issn
  • 2076-9725 (print)
  • 2076-9733 (online)
Label
Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales : juillet 2017
Publication
Extent
667 p.
Isbn
9789264277779
Isbn Type
(print)
Issn
  • 2076-9725 (print)
  • 2076-9733 (online)

Library Locations

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