The Resource Transfer pricing documentation for permanent establishments

Transfer pricing documentation for permanent establishments

Label
Transfer pricing documentation for permanent establishments
Title
Transfer pricing documentation for permanent establishments
Creator
Subject
Language
eng
Summary
The author outlines new challenges for the tax departments of multinational enterprises (MNEs) arising from the obligations under the newly revised OECD Guidelines. In the current framework of increasing scrutiny by tax authorities, such challenges are especially relevant in the case that an MNE's presence in a given country is limited to a permanent establishment. The evolution towards the currently applicable law on transfer pricing documentation for permanent establishments and the level of implementation of the new provisions in a sample of significant countries (Italy, France, Germaany) are also presented
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 3 ; p. 188-199
http://library.link/vocab/creatorName
Vernia, G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • documentation requirements
  • PE
  • Code of Conduct on Transfer Pricing Documentation
  • master file
  • local file
  • CbCR
Label
Transfer pricing documentation for permanent establishments
Instantiates
Publication
Label
Transfer pricing documentation for permanent establishments
Publication

Library Locations

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