The Resource Transfer pricing safe harbors - an idea whose time has come?

Transfer pricing safe harbors - an idea whose time has come?

Label
Transfer pricing safe harbors - an idea whose time has come?
Title
Transfer pricing safe harbors - an idea whose time has come?
Creator
Subject
Language
  • eng
  • eng
Summary
It was reported on 5 June 2017 that the United States may be open to embracing the idea of transfer pricing safe harbours. According to accounts of the meeting, Douglas O'Donnell, IRS Large Business and International Division (LB & I) Commissioner and chair of the OECD's Mutual Agreement Procedure Forum, reported this during a panel discussion on tax certainty at the 2017 OECD International Tax Conference hosted by the U.S. Council for International Business. Among the benefits, he said, would be the elimination of uncertainty in transfer pricing in applicable cases and assisting developing countries in their assimilation of appropriate pricing practices. In 2013, the OECD approved revisions to the section of its Transfer Pricing Guidelines addressing safe harbours, now incorporated without substantive change into the newly released 2017 Transfer Pricing Guidelines, which provide a useful framework for evaluation of this idea and serve as the focal point of this article
Citation source
In: International tax journal. - Riverwoods. - Vol. 43 (2017), no. 5 (September-October) ; p. 35-45
http://library.link/vocab/creatorName
Giegerich, T.W
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • safe harbour
  • memorandum of understanding
  • maquiladora
Label
Transfer pricing safe harbors - an idea whose time has come?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2017/G-I/ITJ/5_35-45.pdf
Publication
Note
20170927

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