The Resource The OECD intangibles project and the concept of "intangible related return"

The OECD intangibles project and the concept of "intangible related return"

Label
The OECD intangibles project and the concept of "intangible related return"
Title
The OECD intangibles project and the concept of "intangible related return"
Creator
Subject
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"
Instantiates
Publication
Label
The OECD intangibles project and the concept of "intangible related return"
Publication

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