OECD Transfer Pricing Guidelines
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OECD Transfer Pricing Guidelines
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- "Special measures" and the arm's-length principle
- "Would the European Commission's decision on the Amazon State aid case have been different, if it had not applied the OECD 2017 Transfer Pricing Guidelines?" (An analysis of the Amazon State aid case decision in the light of the OECD Transfer Pricing Guidelines and BEPS Project)
- 'Profits' in profit-split methods : hazardous crossovers on the way to global formulary apportionment
- 'Shadowlands': the OECD on intangibles
- (Non-)recognition of transactions between associated enterprises : on behaving in a commercially rational manner, decision-making traps and BEPS
- 2010 OECD Transfer Pricing Guidelines : comments on the impact in Andean countries
- 2010 revision of the OECD guidelines : is my business restructuring going to lead to an indemnification payment or exit charge? [part 3]
- 2010 revision to the OECD guidelines : is your risk allocation arm's length (or should Father Christmas take out business disruption insurance)?
- 2010 revision to the OECD guidelines : what have we learned in 15 years?
- 2020 documenting transfer pricing under pandemic circumstances
- A comparative study of cost contribution arrangements : is active involvement required to share in the benefits of jointly developed intangible property?
- A fresh view on the outcome-testing approach versus price-setting approach : discussion and recommendations regarding the timing of benchmarking studies
- A look at cost sharing in the OECD discussion draft
- A practical approach to benchmarking intra-group performance guarantees
- A practical guide to the four-tiered documentation approach and contemporaneous documentation requirements in Japan for foreign multinationals
- A practitioner's guide to U.S. and OECD documentation specifications
- A review of transfer pricing case law in the pharmaceutical sector
- A rose by any other name ...? The OECD's proposed revised definition of intangibles
- A summary and analysis of recent revisions to Chapter 6 of the OECD Transfer Pricing Guidelines
- A tentative improvement : comments on OECD Discussion Draft on the transfer pricing of intangibles
- A two-option compromise for intangibles pricing guidelines
- AMP expenditure, location savings and guarantee fee aspects of transfer pricing
- Accurate delineation vs. recognition of intragroup loans
- Aktuelle Verrechnungspreisleitlinien für das Cash-Pooling : Zuordnungen an den Cash-Pool-Leiter und die einlegenden Gesellschaften
- Albania introduces new transfer pricing legislation
- Aligning transfer pricing outcomes with value creation, Actions 8-10 - 2015 final reports
- Amazon and the others : is "lex retro non agit" still alive? Static and dynamic interpretation and application of tax treaties and additional materials
- Analysing the OECD draft on intangibles
- Annual review : OECD
- Annual review : OECD
- Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle
- Application of arm's length principle to intra-company dealings : back to the origins
- Applying the AOA to a PE that performs services : a case study on the balance sheet and the profit and loss account of the branch
- Appropriate application of the Berry ratio as a profit level indicator
- Arm's length : beyond the Guidelines of the OECD
- Arm's length pricing : Canadian and Australian perspectives
- Arm's length transaction structures : recognizing and restructuring controlled transactions in transfer pricing
- As India excoriates OECD standards at U.N., OECD-based jurisprudence continues to build
- As the OECD works to define intangibles, a plea for clarity
- Ask not what the OECD can do for Brazilian transfer pricing ..
- Aufgabe des strikten Anwendungsvorrangs der Standardmethoden zur Verrechnungspreisbestimmung? Diskussionsentwurf zur Änderung der OECD-Verrechnungspreisrichtlinien
- Aushöhlung der Bemessungsgrundlage und Gewinnverlagerung durch schweizerische Konzerne mittels Offshore-Finanzierungsstrukturen (2. Teil)
- Australia's retrospective transfer pricing law changes
- Australia: proposed amendments to transfer pricing rules
- Australia: stage one of transfer pricing reforms legislated
- Australia: stage one reforms released
- Australian federal budget 2016-2017 : part one
- BEPS : a transfer pricing documentation survival kit for small and medium businesses
- BEPS Action 8-10 : aligning transfer pricing outcomes with value creation
- BEPS Action 8-10: birth of a new arm's-length principle
- BEPS project tracking to meet September deadline for items on documentation, intangibles, treaty abuse, hybrid mismatches
- BEPS-Aktionspunkt 10 : Dienstleistungen mit geringer Wertschöpfung : werden diese bald nur noch durch den vereinfachten Ansatz vergütet?
- BEPS-flavored cost contribution agreements leave a sour aftertaste
- BEPS: PE status, low value-adding intragroup services
- BIAC comments on the OECD Model Tax Convention
- Base erosion and profit shifting and business restructurings
- Behandlung von grenzüberschreitenden Finanzierungstransaktionen zwischen verbundenen Unternehmen - Kapitel X der OECD-Verrechnungspreisleitlinien
- Behind the OECD's attack on global formulary apportionment
- Benchmark-Studien und Konzernsynergien = Benchmark studies and group synergies
- Besteuerung rein ausländischer Lizenzzahlungen - Begründung einer beschränkten Steuerpflicht nach Paragr. 49 Abs. 1 Nr. 2 f ) und Nr. 6 EStG
- Besteuerung von durch Finanzierungsgesellschaften vergebenen Konzerndarlehen : Rn. 3.92 der Verwaltungsgrundsätze Verrechnungspreise vs. BFH v. 18.5.2021 – I R 4/17
- Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
- Beyond compare : the potential impact of the OECD's revision to the transfer pricing guidelines
- BlackRock Holdco 5 LLC v Revenue and Customs Commissioners : [2020] UKFTT 443 (TC)
- Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
- Blickpunkt International und Blickpunkt BEPS
- Brazil reinforces committment to align its TP rules with OECD guidelines
- Brazil: cost plus profit margin method an alternative for MNEs?
- Brazilian transfer pricing rules : "fixed margins" methodoligy
- Burden of proof and transfer pricing documentation : when one approach does not fit all : a comparative analysis of the rules in Germany, Italy, the Netherlands and the United States
- Business restructurings : a case analysis and regulations applicable to business restructurings
- Business restructurings : options and practice - part 2
- COVID-19 challenges for the arm's-length principle
- Case SAC 2021:66 on group internal financing : Supreme Administrative Court provides lessons on how the OECD Transfer Pricing Guidelines should and should not be used
- Central procurement operating models in a multinational group
- Ceny transferowe : 259 wyjaśnien i interpretacji
- Challenges to Brazilian transfer pricing rules upon accession to the OECD
- Challenging the OECD's arm's-length principles
- Chile: amendments and modernisation bring transfer pricing changes
- China-Taiwan : transfer pricing techniques to resolve government conflicts
- Classification of cost allocation agreements
- Cognitive biases in functional analysis interview - part 1 : introduction and biases affecting selection of the persons to be interviewed
- Cognitive biases in functional analysis interview - part 2 : biases affecting pre-interview briefing and actual interview
- Cognitive biases in functional analysis interviews - part 3 : biases affecting post-interview processing of information and concluding remarks
- Coin flips, rational decisions and risk : support for OECD draft guidance on chapter 1
- Commentary on Chapter 1 of the 1994 OECD Guidelines
- Commentary on OECD transfer pricing guidelines
- Commentary to Chapter VIII of the OECD transfer pricing guidelines : cost contribution arrangements
- Commodities transfer pricing : revisiting the sixth method in Latin America
- Comparability analysis outlook : transformation from qualitative to quantitative approach
- Comparability issues in transfer pricing : a practitioner's response to the OECD
- Comparison of Russian transfer pricing rules with OECD Guidelines
- Comparison of the new Russian transfer pricing rules with OECD Guidelines
- Compatibility between the OECD's hard-to-value intangibles methodology and the arm's length standard : what is the way forward?
- Compatibility between the OECD's hard-to-value intangibles methodology and the arm's-length principle : What is the way forward?
- Concept of pass-through costs and their treatment
- Control over risk, DEMPE functions, and the remuneration of R&D service providers
- Cost allocations for intra-group services based on the 2017 OECD Guidelines
- Cost sharing regulations seek to limit the expected return on investments in intangible property
- Country-by-country reporting : filing obligations and first implementation
- Court questions OECD's connection to Australian law at SNF appeals hearing
- Critical assumptions in advance pricing agreements : a comparison between the OECD guidelines and the American tax system
- Customs valuation and transfer pricing : ICC proposals
- Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
- Das Country-by-Country Reporting und seine innerstaatliche Umsetzung : eine rechtliche und ökonomische Analyse
- Datenerfassung für den Country-by-Country Report : Herausforderungen in der Praxis
- De OESO, de Staatssecretaris en groepsgaranties; un ménage à trois malheureux
- De Starbuckszaak en haar dilemma's : heerlijke koffie met een bittere nasmaak
- De belangrijkste aanpassingen in het voorgestelde nieuwe hoofdstuk VI van de OESO Transfer Pricing Richtlijnen
- De bepaling van een zakelijke risicoallocatie in een business restructuring
- De invloed van locatievoordelen op de transfer pricing van multinationals : over de Chinese voorliefde voor Europese designer handbags en lage productiekosten in India
- De lening in internationaal perspectief, ledigheid is des duivels oorkussen
- De nieuwe OESO-richtlijnen voor verrekenprijsaspecten van financiële transacties : deel II
- De nieuwe OESO-richtlijnen voor verrekenprijsaspecten van financiële transacties; deel I
- De transfer pricing aspecten van 'Brainpower' : internationale ontwikkelingen met betrekking tot de kwalificatie van 'intangibles'
- Decree of 14 November 2013, No. IFZ 2013/184M : International Tax Law. Transfer prices, application of the arm's length principle and the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines)
- Deputy Commissioner of Income Tax v M/S Cheil Communications India Pvt Ltd : ITA No 712/Del/2010
- Der "Discussion Draft on Financial Transactions" der OECD : ein Überblick über den ersten Diskussionsentwurf zu Finanzierungstransaktionen
- Der Entwurf zur Aktualisierung der Kapitel I und III der OECD-Verrechnungspreisleitlienien
- Die Besteuerung immaterieller Werte in multinationalen Unternehmensgruppen : eine Analyse des Referentenentwurfs für ein ATADUmsG
- Die COVID-19-Pandemie und Verrechnungspreise : Die OECD-Position und ausgewählte Beispiele aus Deutschland, den Niederlanden und Polen
- Die Kommerzialisierungslizenz in Brasilien : eine Brücke zwischen brasilianischen Verrechnungspreisregularien und OECD-Verrechnungspreismodell
- Die Praxisrelevanz des jüngsten OECD-Berichts zu den Immaterialgütern = The practical relevance of the recent OECD deliverable on intangibles
- Die Verwaltungsgrundsätze Verrechnungspreise 2021 : die "83er Grundsätze" sind Geschichte
- Die allgemeinen Verrechnungspreisgrundsätze des Paragr. 1 Abs. 3 AStG - Vergleich mit den aktualisierten Verrechnungspreisrichtlinien der OECD
- Die neuen Grundsätze zu Umlageverträgen - Transformation des Kapitels VIII OECD-Verrechnungspreisrichtlinien in nationale Verrechnungspreisregelungen (Teil 1)
- Die neuen Verrechnungspreisrichtlinien der OECD
- Die neuen Verwaltungsgrundsätze Verrechungspreise
- Die neuen österreichischen Verrechnungspreisrichtlinien : die Inhalte des Gebutachtungsentwurfs im Überblick
- Die österreichischen Verrechnungspreisrichtlinien 2010 (Teil 1) - ein Überblick
- Die österreichischen Verrechnungspreisrichtlinien 2010 (Teil 2) - Methodik der Verrechnungspreisermittlung
- Die österreichischen Verrechnungspreisrichtlinien 2010 (Teil 3) - konzerninterner Leistungverkehr/Warenlieferungen
- Die österreichischen Verrechnungspreisrichtlinien 2010 (Teil 4) - konzerninterner Leistungverkehr/Dienstleistungen allgemeiner Art und Finanzdienstleistungen
- Die österreichischen Verrechnungspreisrichtlinien 2010 (Teil 5) - konzerninterner Leistungverkehr/Lizenzgebühren und Kostenverteilungsverträge
- Die österreichischen Verrechnungspreisrichtlinien 2010 (Teil 6) - konzerninterner Leistungverkehr/Konzernstrukturänderungen und Dokumentationspflichten
- Die österreichischen Verrechnungspreisrichtlinien 2021 (Teil 1) - ein Überblick
- Difficult questions around 'recharacterisation'
- Directrices de la OCDE aplicables en materia de precios de transferencia a empresas multinacionales y administraciones tributarias
- Discussion draft : revision of the special considerations for intangibles in chapter VI of the OECD Transfer Pricing Guidelines and related provisions
- Discussion draft on the revised guidance on profits splits : BEPS Action 10 : 22 June - 15 September 2017
- Distributors with losses : the Supreme Administrative Court overturned the Administrative Court's decision
- Dutch perspective on 2017 OECD Transfer Princing Guidelines
- Dutch transfer pricing decree interprets BEPS changes
- E-commerce : transfer pricing and business profits taxation
- EU Commission's transfer pricing analysis at stake : the Amazon case according to the General European Court
- Ein Jahr Verwaltungsgrundsätze Verrechnungspreise : erste Erfahrungen aus der Betriebsprüfungspraxis
- Einkünfteabgrenzung bei grenzüberschreitenden Finanzierungsleistungen post-BEPS in Gestalt der "Transfer Pricing Guidance on Financial Transactions" der OECD (Teil I)
- Einkünfteabgrenzung bei grenzüberschreitenden Finanzierungsleistungen post-BEPS in Gestalt der "Transfer Pricing Guidance on Financial Transactions" der OECD (Teil II)
- Einkünfteermittlung bei beschränkter Steuerpflicht durch Registrierung immaterieller Wirtschaftsgüter
- End of arm's-length?
- Entwicklungen im internationalen Steuerrecht
- Erosión de la base imponible y traslado de beneficios : estudios sobre el plan BEPS de la OCDE : comentarios a las acciones 1, 2, 5, 6, 8, 13 y 15
- Evaluating the arm's-length price of financial guarantees : a review of the OECD framework
- Ex post facto considerations in transfer pricing of hard-to-value intangibles : practical and methodical issues with the HTVI approach
- Examining the OECD guidance on intercompany financial transactions and its effects on transfer pricing in Italy
- Exit charges in Asia Pacific: current trends and approaches in Asia Pacific tax authority enforcement
- Exiting times, but business as usual for the judges
- Exploiting form in avoidance by international tax arbitrage : arguments towards a unifying hypothesis of taxation law
- Federal Court of Appeal upholds lower Court decision in Marzen : key lessons for Canadian taxpayers
- Final OECD Guidance on financial transactions
- Finanzierungsbeziehungen im Konzern : das BFH-Urteil v. 27.2.2019 - I R 73/16 im Vergleich zu Paragr. 1a AStG-RefE und Kapitel X der OECD-Verrechungspreisleitlinien
- Fiscalidad internacional : precios de transferencia en el Mercosur
- Former OECD transfer pricing head quizzes Andrus on discussion draft's approach to defining intangibles
- Formula-based transfer pricing : how Brazil can improve the OECD's framework
- Formulary apportionment : a revamp in the post-base erosion and profit shifting era?
- Fremdvergleichsanalyse bei Verrechnungspreisen : neue Wege durch den additiven Ansatz? = Transfer pricing and arm's length comparison : new ways with the additive approach?
- Fremdvergleichsgrundsatz nach OECD und nach deutschem Recht - gleichzeitig Vorstellung des Diskussionsentwurfs der OECD hinsichtlich der Überarbeitung der Kapitel I und III der OECD-Verrechnungspreisrichtlinie
- French Supreme Court recognizes the significance of the functional analysis in line with the OECD TPG
- Fundamentals of international transfer pricing in law and economics
- Glaxo at the Supreme Court : not the final word, but some fine words for transfer pricing in Canada
- Glencore Investment Pty Ltd v Commissioner of Taxation : [2020] FCAFC 187
- Global transfer pricing : principles and practice
- Global transfer pricing : principles and practice
- Global transfer pricing : principles and practice
- Goodwill accounting and transfer pricing valuations
- Grenzüberschreitende Überführung immaterieller Werte
- Guidance from the Italian legislator on the correct application of the arm's length principle : alignment to the OECD standards
- Guidance on the transfer pricing implications of the COVID-19 pandemic
- Guide to international transfer pricing : law, tax planning and compliance strategies
- Handbuch Internationale Verrechnungspreise
- Handbuch der Verrechnungspreise : Betriebswirtschaft, Steuerrecht, OECD- und US-Verrechnungspreisrichtlinien
- Hard-to-value intangibles and the pricing of uncertainty
- Head to head - OECD and UN transfer pricing standards
- Heading for a split
- Herziening hoofdstukken I-III OESO Richtlijnen voor Verrekenprijzen : business as usual of een drastische wijziging? (deel II)
- Herziening hoofdstukken I-III OESO Richtlijnen voor Verrekenprijzen : business as usual of een drastische wijziging? : (deel I)
- Het country-by-country reporting-template van de OESO
- Het nieuwe hoofdstuk IX van de OESO-richtlijnen voor interne verrekenprijzen, zonder af te rekenen Nederland uit?
- Het voorgestelde nieuwe hoofdstuk VI van OESO Transfer Pricing Richtlijnen
- Highlights der neuen OECD-Verrechnungspreisgrundsätze 2010 zu Konzernrestrukturierungen = Highlights of the revised OECD Transfer Pricing Guidelines 2010 regarding business restructurings
- How do the changes in the OECD guidelines affect transfer pricing in Mexico?
- How should multinationals handle coronavirus-related service expenses?
- How to deal with the new generation of intangibles
- Hub structures in light of BEPS Actions 8-10
- IRAS consultation paper on transfer pricing documentation
- ISR Global Transfer Pricing News
- If there are efficient measures that can be used to resolve the current issues faced by taxpayers and tax administrations as regards intra-group service transactions?
- Immaterielle Wirtschaftsgüter und Verrechnungspreise : "Same procedure as every year?"
- Impact of BEPS actions on Costa Rican transfer pricing regime
- Implementation of BEPS recommendations in Indonesia's new APA and transfer pricing rules
- Implications of the rulings in Starbucks and Fiat for the Apple State aid case
- Important considerations on tax amortization benefits in intercompany transfers of intangibles
- In-depth analysis of the concept of control over risk
- Initial thoughts on the OECD discussion draft on special considerations for intangibles
- Intangible property transfer pricing in an economic downturn
- Intangible revenues assigned to the developer and not to the funder lacking "development monitoring staff" : OECD transfer pricing anti-abuse rule clashes with economics of contracts
- Intangibles
- Intangibles and the transfer pricing reconstruction rules : a case study of Amazon
- Intangibles clarity, an elusive goal?
- Intangibles in a BEPS world and how the Netherlands is complying with OECD rules
- Intangibles in a transfer pricing context : where does the road lead?
- Inter-group services : Belgium
- Inter-group services : Germany
- Inter-group services : OECD guidance
- Inter-group services : The Netherlands
- Inter-group services : United Kingdom
- International taxation in an era of digital disruption : analyzing the current debate
- Interpretation vs. intent : transfer pricing laws and adjudication post LG Electronics
- Intra-group services and shareholder activities
- Is the arm's length principle in the 2017 OECD guideline deviates from Article 9 of the OECD Model?
- Is the interaction between chapter X of the OECD Transfer Pricing Guidelines and the EU Directive on Tax Dispute Resolution Mechanisms an effective one?
- Italian transfer pricing rules aligned with OECD standards
- JTPF Report : Guidelines on low value adding intra-group services
- Kenya's transfer pricing guidelines
- Konzerninterne Darlehensgewährung, Konzernrückhalt und Besicherung – Erfolgte die Entmystifizierung von Ratings beim Fremd-/Drittvergleich durch den BFH?
- Konzerninterne Finanzierungen nach Paragr. 1a AStG-E des zweiten RefE ATADUmsG und Kapitel X der OECD-Verrechnungspreisleitlinien - Quo vadis Fremdvergleich?
- Kostenumlagevereinbarungen : Quo vadis Gewinnaufschlag? Die deutsche Finanzverwaltung übernimmt die OECD-Grundsätze zu Cost Contribution Arrangements
- Kostenverrechnung und Umlagen - Totgesagte leben länger
- L'OCDE, les méthodes de bénéfices et la comparabilité
- La atribución de beneficios al establecimiento permanente de agencia : ¿una reconsideración del criterio arm's lenght [i.e. length]?
- Landmark ruling on the tax administration's duty to respect the taxpayers' choices
- Latin American tax review : Colombia's transfer pricing rules strike balance between competitiveness, legality
- Le novità del transfer pricing
- Legitimacy in international tax law-making : can the OECD remain the guardian of open tax norms?
- Limiting base erosion
- Linee Guida dell'OCSE sui prezzi di trasferimento per le imprese multinazionali e le amministrazioni fiscali
- Location savings : international and Indian perspective
- Location savings : the underlying economics
- Low Value-Adding Services - Diskussionsentwurf zur Modifikation des Kapitel VII der OECD-Leitlinien - Im Westen nichts Neues?
- Management fees and other intra-group service charges - part I
- Manuale del transfer pricing
- Manuale del transfer pricing
- Marketing intangibles and the bright-line test
- More Latin nations moving toward arm's-length, OECD guidance
- Multinationals should pay more attention to their intercompany agreements
- Neue Regeln zu Verrechnungspreisen in Hongkong : Hongkong setzt Vorschriften der OECD um
- New Dutch transfer pricing decree is OECD compliant
- New OECD Transfer Pricing Guidelines and Mexican tax law
- New OECD rules seek broad expansion of tax authority power to disregard transactions
- New U.S. Regulations - a question of benefits
- New circular on the application of the arm’s length principle issued by the Federal Ministry of Finance : commitment to OECD Guidelines
- New guidelines for cost sharing of intangible development costs
- New tax rules for intra-group financing in Luxembourg
- New transfer pricing decree : no longer ahead of the curve
- New transfer pricing documentation requirements for companies : routes to simplification?
- New transfer pricing documentation requirements in Italy : the renewed interplay between domestic regulations and international sources
- New transfer pricing legislation
- New transfer pricing regulations and recent audit activities
- New transfer pricing rules as from 1 January 2014
- Nigerian transfer pricing safe harbor provisions revisited
- OECD BEPS Discussion Drafts : Actions 8 and 11
- OECD Guidelines Chapter VI
- OECD Proposed Revision of Chapters I-III of the OECD Transfer Pricing Guidelines : business comments on selected issues
- OECD Transfer Pricing Guidelines : business restructuring comparability rules may be unworkable for taxpayers
- OECD Transfer Pricing Guidelines and the "highly uncertain" valuation of intangibles
- OECD Transfer Pricing Guidelines as a quasi source of law in a post-BEPS world : legislative and judicial developments from a Polish perspective
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations 2022
- 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 : July 2017
- OECD Verrechnungspreisleitlinien für multinationale Unternehmen und Steuerverwaltungen
- OECD beendet das Poolkonzept bei Kostenverteilungs-verträgen = OECD puts an end to the cost sharing principle in cost contribution arrangements
- OECD consultation on the transfer pricing aspects of intangibles
- OECD delegates debate how to price business restructurings, taxpayer representatives bemoan non-recognition proposal
- OECD discussion draft on transfer pricing documentation and CbC reporting - Public consultation
- OECD discussion drafts - part 2
- OECD discussion drafts - part 3
- OECD guidance on transfer pricing and financial transactions - a step forward
- OECD guidelines on business restructuring and German transfer of function regulation : do both jeopardize the existing arm's length principle?
- OECD guidelines on restructurings - an Indian perspective
- OECD issues Draft of Revised Guideline chapters, adopts "most appropriate" method
- OECD project on intangibles : nine steps to intangible heaven?
- OECD proposals for revised guidance on transfer pricing of intangibles
- OECD publishes revised guidelines on transfer pricing, accommodating 15 years of juggling the arm's length principle in a globalizing business world
- OECD release on intangibles : many issues unanswered
- OECD revised discussion draft on intangibles - a step in the right direction
- OECD transfer pricing documentation guidance sets new global standard
- OECD transfer pricing documentation now targets multinationals
- OECD transfer pricing guidelines : selecting the most appropriate allocation keys
- OECD veröffentlicht Leitlinien zu den Verrechnungspreisfolgen der COVID-19-Pandemie
- OECD veröffentlicht überarbeitete Verrechnungspreisgrundsätze 2010 = OECD publishes revised Transfer Pricing Guidelines 2010
- OECD's draft chapter VI 'special considerations for intangibles'
- OECD's fight against income shifting - and for its global role
- OECD-Beispielsrechnung für Kapitalanpassungen : Anpassungsrechnungen bei der Verrechnungspreisanalyse
- OECD-Diskussionsentwurf zur Dokumentation von Verrechnungspreisen - Handlungsbedarf für den österreichischen Gesetzgeber? = OECD discussion draft on transfer pricing documentation - a need for the Austrian legislator to act?
- OECD/G20-BEPS recommendations : the Nigerian perspective
- On the European Commission's understanding of the arm's length principle in international taxation versus State aid matters : treaty violations and high stakes in play
- On the apparent widespread misapplication of the OECD Transfer Pricing Guidelines : risk and post-BEPS problems for the arm’s length principle
- Opinion Statement of the CFE on the OECD Discussion Draft "Revision of the Special Considerations for Intangibles in Chapter VI of the OECD Transfer Pricing Guidelines and Related Provisions"
- Opinion statement FC 2/2014 of the CFE : comments on the OECD discussion draft on transfer pricing documentation and country by country reporting
- Opinion statement of the CFE on the OECD discussion draft "Proposed Revision of the Section on Safe Harbours in Chapter IV of the OECD Transfer Pricing Guidelines"
- Otras iniciativas internacionales respecto a la problemática de precios de transferencia : el Manual de Precios de Transferencia de la ONU
- Patent box e gestione dei beni immateriali
- Performance guarantee : how to avoid pitfalls and overcome hindrances in a transfer pricing analysis
- Practical application of the guidance on low-value-adding services : case study
- Practical aspects of management service fees in multinational groups
- Practical implications for the interpretation of the DEMPE concept : the l'Oréal India Pvt Ltd case
- Pricing intangibles transfers : applying the comparable uncontrolled transaction method
- Pricing intercompany financial transactions
- Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales
- Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales : juillet 2017
- Profit attribution challenges in a digital economy - a transfer pricing analysis of the EU virtual permanent establishment concept
- Profit splits in the context of global value chain and its impact from greater China and Hong Kong's perspective
- Proposed OECD Chapter VI on intangibles : a comparison with Chapter IX on restructuring
- Proposed revision of OECD Transfer Pricing Guidelines : the importance of facts and circumstances
- Proposed revision of chapters I-III of the OECD Transfer Pricing Guidelines
- Proposed revision of chapters I-III of the Transfer Pricing Guidelines : 9th September 2009 - 9th January 2010
- Proposed statutory recognition of OECD Guidelines
- Prüfung von konzerninternen Finanzierungsbeziehungen unter den Verwaltungsgrundsätzen Verrechnungspreise v. 14.7.2021
- Putting the OECD and IRS commodity transfer pricing rules to work
- R v GlaxoSmithKline Inc : 2012 SCC 52
- Recent case law on captive insurance companies : what is the right transfer pricing approach?
- Recharacterisation
- Recharacterization of transactions based on assumptions rather than actual transactions when applying the DEMPE approach
- Remunerating procurement arrangements among MNEs : a Nigerian pespective
- Retroactive application of the OECD Transfer Pricing Guidelines for interpretation in transfer pricing issues
- Revised Discussion Draft on Transfer Pricing Aspects of Intangibles : 30 July 2013
- Revised OECD Transfer Pricing Guidelines : new guidance on risk allocation
- Revised guidance on the application of the transactional profit split method : evolution or revolution?
- Revised section E on safe harbours in chapter IV of the Transfer Pricing Guidelines
- Revised transfer pricing rules as from 15 June 2015
- Revision of the special considerations for intangibles in chapter VI of the OECD Transfer Pricing Guidelines and related provisions [part 1]
- Revolutionary changes to the arm's length principle under the OECD BEPS project : have CFC rules become redundant?
- Risk assumption under the authorised OECD approach and the 2017 OECD Transfer Pricing Guidelines
- RuSt 2017: Highlights aus dem Workshop "Internationales Steuerrecht"
- Russia: are new rules in line with the OECD Guidelines?
- Russian rules and OECD guidelines compared
- Safe harbours on the horizon?
- Schweizer Steuerfolgen bei Geschäftsumstrukturierungen über die Grenze : Auswirkungen von Kap. IX der OECD-Verrechnungspreisgrundsätze 2010 (Cross-border business restructurings) auf die schweizerische Steuerrechtspraxis
- Silberztein quizzes Andrus on whether OECD discussion draft portends policy shift toward treatment of intangibles returns
- Simplifying the transfer pricing analysis : an illusory Chimaera or a realistic ambition?
- Singapore Telecom case : reconstruction powers in transfer pricing
- Smernice OECD za določanje transfernih cen za mednarodna podjetja in davčne uprave
- Splitting profits : finding the right transfer pricing methodology
- State aid enforcement after Amazon
- TP documentation through global value chain analysis
- TP regulation regarding cost and distribution arrangements under notice 55-18
- Tax complexity and transfer pricing blueprints, guidelines, and manuals
- Tax technology in the field of financial transactions transfer pricing
- Tax transfer pricing : under the arm’s length and the sale country principles
- Taxing international business : emerging trends in APEC and OECD economies
- Teksten internationaal belastingrecht (Vol. IA and IB) ; Teksten Europees belastingrecht (Vol. II)
- The 2010 OECD updates : Model Tax Convention & Transfer Pricing Guidelines : a critical review
- The 2017 update of the United Nations Practical Manual on Transfer Pricing for Developing Countries
- The Berry ratio applied in practice
- The Canadian Tax Court again rules in favor of the legal substance of arrangements : observations of the AgraCity case and its impacts
- The European Commission's arm's length standard : relationship and compatibility with the arm's length principle under transfer pricing
- The FIAT case and the hidden consequences
- The High Court in India relies on OECD approach for marketing intangibles in the Maruti Suzuki case
- The OECD Discussion Draft on the transfer pricing of intangibles (revision of chapter VI of the OECD Transfer Pricing Guidelines) - main comments
- The OECD Pillar 1 Blueprint : why Amount B matters
- The OECD Transfer Pricing Guidelines 2017 - a walkthrough
- The OECD Transfer Pricing Guidelines as a source of tax law: is globalization reaching the tax law?
- The OECD Transfer Pricing Guidelines for financial transactions and the Dutch practice of addressing the debt-equity balance
- The OECD Transfer Pricing Guidelines: a commentary
- The OECD discussion draft on intangibles
- The OECD discussion draft on intangibles : implications for India
- The OECD dives into cash pools
- The OECD issues first discussion draft on the transfer pricing aspects of financial transactions
- The OECD master file : past and future
- The OECD's discussion draft on transfer pricing for intangibles
- The OECD's new transfer pricing documentation standard : overview and possible UK implementation
- The UN practical manual on transfer pricing for developing countries : should it depart from the OECD Transfer Pricing Guidelines?
- The application of the arm's length principle to intra-company dealings : back to the origins
- The arm's length principle and commercially irrational omissions : failure to renegotiate or terminate adverse controlled agreements
- The arm's length principle under pressure?
- The arm's length-principle works just fine (most of the time)
- The attribution of profits to PEs in light of OECD guidelines and Swiss case law
- The concept of "options realistically available" under the OECD Transfer Pricing Guidelines
- The definition and ownership of intangibles : inside the box? Outside the box? What is the box?
- The emerging doctrine of “commercial rationality” in transfer pricing inquiries
- The enforcement of net profit taxation in the users' jurisdiction on the value generated by data
- The full Federal Court rules against the ATO in the Glencore Case : how far can reconstruction go under the OECD Guidelines and domestic law?
- The importance of being capitalized : the right debt-to-equity level for intercompany financing in Luxembourg
- The increasing price of your transfer pricing : a discussion of the proposed revision of Chapters I-III of the Transfer Pricing Guidelines
- The legal status of extrinsic instruments for the interpretation of tax treaties
- The mystery of intangibles
- The new OECD Guidelines : the good, the bad and the ugly
- The new OECD transfer pricing guidelines for multinational enterprises and tax administrations
- The new guidance of the Russian Federal Tax Service on intra-group services : in alignment with the 2017 OECD Transfer Pricing Guidelines?
- The profit split method : historical evolution and BEPS insights [part 1]
- The revised OECD discussion draft on transfer pricing aspects of intangibles [part 2]
- The revised OECD transfer pricing guidance on intangibles : a critical analysis
- The role of bankability opinions in a proper transfer pricing analysis for intragroup loans
- The status of the OECD Transfer Pricing Guidelines in the post-BEPS dynamics
- The substance requirement in the OECD Transfer Pricing Guidelines : what is the substance of the substance requirement?
- The transfer pricing implications of "business restructurings" from the perspective of the Italian tax police
- The unsettled issue of intercompany guarantees
- The use of paragraphs 1.119 to 1.128 of the 2017 OECD Transfer Pricing Guidelines for the application of transfer pricing rules
- The virus in the ALP
- Tolley's international taxation of upstream oil and gas
- Top 10 transfer pricing issues in 2013
- Touchy intangibles
- Towards a new OECD valuation standard for intangibles?
- Transfer Pricing-Analysen im Lichte der Corona-Pandemie : Praxisempfehlungen der OECD v. 18.12.2020
- Transfer pricing
- Transfer pricing
- Transfer pricing : an Indian perspective
- Transfer pricing : an Indian perspective
- Transfer pricing : annual update : part 3
- Transfer pricing : i prezzi di trasferimento internazionali : disciplina nazionale e direttive OCSE : norme dei Paesi più industrializzati
- Transfer pricing : i prezzi di trasferimento internazionali : fiscalità italiana e dei paesi OCSE : e documentazione di supporto
- Transfer pricing : the Vietnamese system in the light of the OECD Guidelines and the systems in certain developed and developing countries
- Transfer pricing : twin powers of assessment
- Transfer pricing : will the OECD adjust to reality? (part 1)
- Transfer pricing : will the OECD adjust to reality? (part 2)
- Transfer pricing : will the OECD adjust to reality? (part 3)
- Transfer pricing : zoveel meer dan een analyse van 'restwinst'
- Transfer pricing adjustments and re-characterization : lessons learned from the Canadian tax court case Cameco
- Transfer pricing and business restructurings : streamlining all the way
- Transfer pricing and dispute resolution: aligning strategy and execution
- Transfer pricing and loss allocation for the COVID-19 era
- Transfer pricing and multinational enterprises
- Transfer pricing and value creation
- Transfer pricing aspects of intra-group financial guarantees in light of the BEPS Action Plan
- Transfer pricing aspects of intra-group loans in light of the Base Erosion and Profit Shifting Action Plan
- Transfer pricing challenges in the digital economy - part 1 : Hic sunt dracones?
- Transfer pricing documentation : evolution into country-by-country reporting
- Transfer pricing documentation and country-by-country reporting, Action 13 - 2015 final report
- Transfer pricing documentation for permanent establishments
- Transfer pricing guidelines for multinational enterprises and tax administrations
- Transfer pricing handbook : guidance on the OECD regulations
- Transfer pricing horizon in Brazil : arm's length standard and the resale price less profit method
- Transfer pricing in Bulgaria : a brief introduction
- Transfer pricing in Canada : maturing jurisprudence will guide the next wave of disputes
- Transfer pricing in India: a comparative analysis
- Transfer pricing in Nigeria
- Transfer pricing in Nigeria
- Transfer pricing in Nigeria : last year in retrospect and outlook for 2018
- Transfer pricing in a BEPS era : rethinking the arm's length principle - Part II
- Transfer pricing in the US : a practical guide
- Transfer pricing legislation: the Portuguese perspective
- Transfer pricing manual : (including OECD Transfer Pricing Guidelines)
- Transfer pricing of financial guarantees : the limits of arm’s length and a practical solution
- Transfer pricing of global financial dealings
- Transfer pricing of intangibles in a digital context : an issue for the EU and the OECD
- Transfer pricing reporting : the way forward in China
- Transfer pricing risks post-BEPS : a practical guide
- Transfer pricing safe harbors - an idea whose time has come?
- Transfer pricing, integration and synergy intangibles : a consensus approach to the arm's length standard
- Transferology
- Treaties and transfer pricing penalties
- U.N. Transfer Pricing Guidelines : China's contribution to chapter 10
- US Tax Court ruled in favour of Amazon US addressing a cost-sharing arrangement and the related transfer of intangible assets
- Umsetzung überarbeiteter OECD-Verrechnungspreisleitlinien 2017 bis 2020 in deutsches Recht - Teil 1: Zielsetzung, Maßstab und aktueller Anspruch
- Umsetzung überarbeiteter OECD-Verrechnungspreisleitlinien 2017 bis 2020 in deutsches Recht - Teil 2: Empfehlungen für eine Doppelbesteuerung vermeidende Reform der "Berichtigung von Einkünften"
- Unresolved issues surrounding transfer pricing legislation : the anti-avoidance purpose and penalty protection - part 1
- Updated e-Tax guide on Singapore transfer pricing guidelines
- Using internal agreements to price intangible transfers
- Venezuela starts transfer pricing audits
- Verrechnungspreisdokumentationspflichten
- Verrechnungspreise : Betriebswirtschaft, Steuerrecht
- Verrechnungspreise : Betriebswirtschaft, Steuerrecht
- Verrechnungspreise in Zeiten des Krieges : Preissteigerungen, Lieferkettenprobleme, Sanktionen und ihre Auswirkungen auf Verrechnungspreissysteme
- Verrechnungspreise in der COVID-19-Pandemie
- Verrechnungspreise international verbundener Unternehmen
- Verrechnungspreisprüfung - "Regierungsinterventionen": Anpassungsbedarf bei Pharmavertriebsgesellschaften = Transfer pricing assessment - government interventions: need for pharmceutical sales companies to make adjustments?
- Verzekeren binnen concern en de nieuwe OECD Transfer Pricing Guidelines
- What to include in the TP documentation in Poland according to the new regulation of the minister of development and finance
- Wiener Vertragsrechtskonvention und Völkergewohnheitsrecht sowie BEPS
- Will the OECD simplify transfer princing compliance?
- Zambia's first transfer pricing case : an opportunity lost to use the updated OECD and UN transfer pricing guidelines for developing countries
- [Guidance on risk in chapter 1 of the OECD Transfer Pricing Guidelines]
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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/resource/tFIgNeOfNpA/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/tFIgNeOfNpA/">OECD Transfer Pricing Guidelines</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
