Borrow it
Coverart for item
The Resource OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2019

OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2019

Contributor
Summary
Transfer pricing is one of the most important issues for multinational enterprises today. As base erosion and profit shifting (BEPS) issues have taken centre stage with a renewed focus on substance and transparency, the BEPS Action Plan has resulted in substantial changes that have significantly impacted trsnafer pricing regimes around the world. With greater scrutiny on transfer pricing arrangements, global entities must adapt to an environment of more complex transfer pricing rules and regulations and increasing disclosure requirements, and being aware of the specific requirements in each country in which they do business is thus now more important than ever. This book contains the official text of the 2017 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, together with information on the transfer pricing regime in selected countries. The countries were chosen on the basis of their geographical and economic importance as well as the amount of transfer pricing activity. Each country chapter provides a concise description of the current transfer pricing laws, guidelines and methodologies in practice in that particular country, and the information is presented in a domestic, as well as an international context
Language
eng
Work
Publication
Extent
iv, 1081 p.
Isbn
9789087225681
Instance
Label
OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2019
Title
OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2019
Contributor
Subject
Language
eng
Summary
Transfer pricing is one of the most important issues for multinational enterprises today. As base erosion and profit shifting (BEPS) issues have taken centre stage with a renewed focus on substance and transparency, the BEPS Action Plan has resulted in substantial changes that have significantly impacted trsnafer pricing regimes around the world. With greater scrutiny on transfer pricing arrangements, global entities must adapt to an environment of more complex transfer pricing rules and regulations and increasing disclosure requirements, and being aware of the specific requirements in each country in which they do business is thus now more important than ever. This book contains the official text of the 2017 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, together with information on the transfer pricing regime in selected countries. The countries were chosen on the basis of their geographical and economic importance as well as the amount of transfer pricing activity. Each country chapter provides a concise description of the current transfer pricing laws, guidelines and methodologies in practice in that particular country, and the information is presented in a domestic, as well as an international context
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Soo, M-J
  • Glaize, A
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • arm's length principle
  • CUP method
  • resale price method
  • cost plus method
  • TNMM
  • profit split method
  • comparability analysis
  • dispute resolution
  • MAP
  • transfer pricing adjustment
  • safe harbour
  • APA
  • documentation requirements
  • intangibles
  • intra-group services
  • cost contribution arrangement
  • reorganization
Label
OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2019
Instantiates
Publication
Extent
iv, 1081 p.
Isbn
9789087225681
Issn
2211-2138
Label
OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2019
Publication
Extent
iv, 1081 p.
Isbn
9789087225681
Issn
2211-2138

Subject

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199

Library Links

Structured data from the Bibframe namespace is licensed under the Creative Commons Attribution 4.0 International License by International Bureau of Fiscal Documentation. Additional terms may apply to data associated with third party namespaces.