Principes de l'OCDE applicables en matiere de prix de transfert a l'intention des entreprises multinationales et des administrations fiscales 2017 : Juillet 2017.

Format:

Book

Author/Creator:

OECD Publishing, author, issuing body.

Language:

French

Subjects (All):

Transfer pricing--Handbooks, manuals, etc.

Transfer pricing.

Transfer pricing--Taxation--Law and legislation--OECD countries--Handbooks, manuals, etc.

International business enterprises--Taxation--Law and legislation--OECD countries--Handbooks, manuals, etc.

International business enterprises.

Physical Description:

1 online resource (670 pages) : illustrations, tables

Place of Publication:

Paris, [France] : OECD Publishing, 2017.

Summary:

This 2017 edition of the OECD Transfer Pricing Guidelines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015 base erosion and profit shifting (BEPS) Reports on Actions 8-10 "Aligning transfer pricing outcomes with value creation" and on Action 13 "Transfer Pricing documentation and country-by-country reporting". It also includes the revised guidance on safe harbours approved in 2013 which recognises that properly designed safe harbours can help to relieve some compliance burdens and provide taxpayers with greater certainty. This edition also contains consistency changes that were made to the rest of the OECD Transfer Pricing Guidelines. The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995. The guidelines provide guidance on the application of the "arm's length principle", which represents the international consensus on the valuation, for income tax purposes, of cross-border transactions between associated enterprises.

Notes:

Description based on online resource; title from PDF title page (ebrary, viewed August 31, 2017).

ISBN:

92-64-27778-1

OCLC:

1001387429