The Resource The BEPS Action 8 Final Report : comments from economists
The BEPS Action 8 Final Report : comments from economists
Resource Information
The item The BEPS Action 8 Final Report : comments from economists represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The BEPS Action 8 Final Report : comments from economists represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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)
- Language
- eng
- Label
- The BEPS Action 8 Final Report : comments from economists
- Title
- The BEPS Action 8 Final Report : comments from economists
- 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 Project (OECD)
- MNE
- transfer pricing
- intangibles
- functional analysis
- Label
- The BEPS Action 8 Final Report : comments from economists
- Label
- The BEPS Action 8 Final Report : comments from economists
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-BEPS-Action-8-Final-Report--comments-from/aEWSS2iylog/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-BEPS-Action-8-Final-Report--comments-from/aEWSS2iylog/">The BEPS Action 8 Final Report : comments from economists</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-BEPS-Action-8-Final-Report--comments-from/aEWSS2iylog/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-BEPS-Action-8-Final-Report--comments-from/aEWSS2iylog/">The BEPS Action 8 Final Report : comments from economists</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
