The Resource The BEPS Action 8 Final Report : comments from economists

The BEPS Action 8 Final Report : comments from economists

Label
The BEPS Action 8 Final Report : comments from economists
Title
The BEPS Action 8 Final Report : comments from economists
Creator
Subject
Language
eng
Summary
This article comments on the OECD Action 8 Final Report relating to transfers of intangibles within a multinational enterprise (MNE). Specifically, it contains comments about the MNEs that are most likely to be affected and about the incentive structure created by the Final Report. In addition, this article discusses the practical application of many of the requirements contained in the Final Report, such as the definition and identification of intangible assets (including examples of such assets), issues relating to functional analysis, and comments on transfer pricing methods and valuation techniques (including comments on the application of the income method)
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 23 (2016), no. 2 ; p. 99-108
http://library.link/vocab/creatorName
Wright, D.R.
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • MNE
  • transfer pricing
  • intangibles
  • functional analysis
Label
The BEPS Action 8 Final Report : comments from economists
Instantiates
Publication
Label
The BEPS Action 8 Final Report : comments from economists
Publication

Library Locations

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      52.37366609999999 4.9336932
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