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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 [electronic resource]

Corporate Author
Organisation for Economic Co-operation and Development Staff
Published
Paris : Organization for Economic Cooperation & Development July 2017 Lanham : Rowman & Littlefield Publishers, Incorporated [Distributor]
Physical Description
607 p. 09.000 x 06.000 in.
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Summary
Annotation 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 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. Finally, 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.
Genre(s)
ISBN
9789264262737
9264262733 (Trade Paper)
Audience Notes
Scholarly & Professional Organization for Economic Cooperation & Development
View MARC record | catkey: 26789946