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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations July 2017 Edition
Contributor(s): Oecd (Author)

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ISBN: 9264262733     ISBN-13: 9789264262737
Publisher: Org. for Economic Cooperation & Development
OUR PRICE: $136.80  

Binding Type: Paperback - See All Available Formats & Editions
Published: July 2017
* Out of Print *

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Additional Information
BISAC Categories:
- Business & Economics | International - Taxation
- Business & Economics | Taxation - General
Dewey: 658.816
Series: OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
Physical Information: 1.23" H x 6.14" W x 9.21" L (1.86 lbs) 610 pages
Features: Glossary
 
Descriptions, Reviews, Etc.
Publisher Description:

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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