The Resource Revised OECD Transfer Pricing Guidelines : new guidance on risk allocation

Revised OECD Transfer Pricing Guidelines : new guidance on risk allocation

Label
Revised OECD Transfer Pricing Guidelines : new guidance on risk allocation
Title
Revised OECD Transfer Pricing Guidelines : new guidance on risk allocation
Creator
Subject
Language
eng
Summary
The revised OECD Guidelines provide new guidance on risk allocation: however, the framework on risk analysis adds an extra layer of complexity to the transfer pricing analysis. Taxpayers should take a proactive stance and carefully consider and document the allocation of risks in controlled transactions
Citation source
In: Tax planning international review. - London. - Vol. 44 (2017), no. 10 ; 11 p
http://library.link/vocab/creatorName
Hoor, O.R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • risk
  • controlled transaction
  • BEPS Project (OECD)
  • documentation requirements
Label
Revised OECD Transfer Pricing Guidelines : new guidance on risk allocation
Instantiates
Publication
Label
Revised OECD Transfer Pricing Guidelines : new guidance on risk allocation
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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