OECD transfer pricing guidelines for multinational enterprises and tax administrations : July 2017.

Format:

Book

Author/Creator:

OECD Publishing, author, issuing body.

Contributor:

Organisation for Economic Co-operation and Development, Editor.

Series:

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 2076-9717

Language:

English

Subjects (All):

Transfer pricing--Taxation.

Transfer pricing.

Physical Description:

1 online resource (609 pages) : illustrations.

Place of Publication:

[Place of publication not identified] : 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 30, 2017).

ISBN:

9789264265127

9264265120

OCLC:

1001372661