Guidance on Transfer Pricing Aspects of Intangibles [electronic resource] / Organisation for Economi...
Guidance on Transfer Pricing Aspects of Intangibles [electronic resource] / Organisation for Economi...
Guidance on Transfer Pricing Aspects of Intangibles [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2014.
Alternative title
Date
2014.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (134 p.)
Content type
text
Media type
computer
Carrier type
online resource
Contents
Foreword; Table of contents; Abbreviations and acronyms; Executive summary; Bibliography; Amendments to Chapters I - II of the Transfer Pricing Guidelines; Location savings and other local market features; Assembled workforce; MNE group synergies; Example 1; Example 2; Example 3; Example 4; Example...
Transactions involving the use or transfer of intangiblesSupplemental guidance for determining arm's length conditions in cases involving intangibles; Notes; Annex to Chapter VI. Examples to illustrate the guidance on special considerations for intangibles; Example 1; Example 2; Example 3; Example 4...
Example 30Example 31; Example 32; Example 33; Notes
Publication information
Publisher
Paris : OECD Publishing, 2014.
Date Published
2014.
Subjects
More information
Scope and Contents
Summary
This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and the transfer pricing treatment of local market featur...
Alternative Titles
Full title
Guidance on Transfer Pricing Aspects of Intangibles [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
OECD/G20 Base Erosion and Profit Shifting Project, 23132612.
Description based upon print version of record.
Includes bibliographical references at the end of each chapters.
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK356jAPzy
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK356jAPzy
Other Identifiers
ISBN
92-64-21921-8
DDC
343.067
MMS ID
991023948057302626
