The Resource The OECD intangibles project and the concept of "intangible related return"
The OECD intangibles project and the concept of "intangible related return"
Resource Information
The item The OECD intangibles project and the concept of "intangible related return" 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 OECD intangibles project and the concept of "intangible related return" 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 examines the OECD's recent work regarding certain transfer pricing aspects of intangibles as reflected in the Base Ersosion and Profit Shifting (BEPS) Action Plan No. 8. In particular, the authors provide a description of the project, as well as the activities undertaken by Working Party No. 6 up to March 2014, describe the interim work performed by Working Party No. 6 in connection with the attribution of the "intangible related return" to members of a multinational group and address comments on the "intangible related return" concept received by Working Party No. 6 from business commentators
- Language
- eng
- Label
- The OECD intangibles project and the concept of "intangible related return"
- Title
- The OECD intangibles project and the concept of "intangible related return"
- Language
- eng
- Summary
- This article examines the OECD's recent work regarding certain transfer pricing aspects of intangibles as reflected in the Base Ersosion and Profit Shifting (BEPS) Action Plan No. 8. In particular, the authors provide a description of the project, as well as the activities undertaken by Working Party No. 6 up to March 2014, describe the interim work performed by Working Party No. 6 in connection with the attribution of the "intangible related return" to members of a multinational group and address comments on the "intangible related return" concept received by Working Party No. 6 from business commentators
- Citation source
- In: European taxation. - Amsterdam. - Vol. 55 (2015),
- http://library.link/vocab/creatorName
-
- Garbarino, C
- D'Avossa, M
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- intangibles
- functional analysis
- reciprocity principle
- BEPS Action Plan
- Label
- The OECD intangibles project and the concept of "intangible related return"
- Label
- The OECD intangibles project and the concept of "intangible related return"
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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-OECD-intangibles-project-and-the-concept-of/IjehGn8gBWE/" 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-OECD-intangibles-project-and-the-concept-of/IjehGn8gBWE/">The OECD intangibles project and the concept of "intangible related return"</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-OECD-intangibles-project-and-the-concept-of/IjehGn8gBWE/" 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-OECD-intangibles-project-and-the-concept-of/IjehGn8gBWE/">The OECD intangibles project and the concept of "intangible related return"</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>
