Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports [electroni...
Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2015.
Alternative title
Date
2015.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (192 pages)
Content type
text
Media type
computer
Carrier type
online resource
Publication information
Publisher
Paris : OECD Publishing, 2015.
Date Published
2015.
Subjects
More information
Scope and Contents
Summary
The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profi...
Alternative Titles
Full title
Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports [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.
Identifiers
Primary Identifiers
Record Identifier
74VK35vxmP5O
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK35vxmP5O
Other Identifiers
ISBN
9789264241244 (PDF)
MMS ID
991023948404002626