OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations; Organisation for Economic Co-operation and Development, Organisation for European Economic Co-operation (tidigare namn), Organisation for European Economic Co-operation; 2017
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations; Organisation for Economic Co-operation and Development, Organisation for European Economic Co-operation (tidigare namn), Organisation for European Economic Co-operation; 2017

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

av Organisation for Economic Co-operation and Development, Organisation for European Economic Co-operation (tidigare namn), Organisation for European Economic Co-operation

  • Utgiven: 2017
  • ISBN: 9789264262737
  • Sidor: 608 st
  • Förlag: OECD
  • Format: Häftad
  • Språk: Engelska

Om boken

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.

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Mer om OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2017)

2017 släpptes boken OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations skriven av Organisation for Economic Co-operation and Development, Organisation for European Economic Co-operation (tidigare namn), Organisation for European Economic Co-operation. Den är skriven på engelska och består av 608 sidor. Förlaget bakom boken är OECD.

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Harvard

Development, O. for E. C. and, namn), O. for E. E. Co-operation (tidigare & Co-operation, O. for E. E. (2017). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. OECD.

Oxford

Development, Organisation for Economic Co-operation and, namn), Organisation for European Economic Co-operation (tidigare & Co-operation, Organisation for European Economic, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD, 2017).

APA

Development, O. for E. C. and, namn), O. for E. E. Co-operation (tidigare, & Co-operation, O. for E. E. (2017). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. OECD.

Vancouver

1.
Development O for EC operation and, namn) O for EE Co-operation (tidigare, Co-operation O for EE. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. OECD; 2017.

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