OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, January 2022

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  • : O.C.D.E.
  • : 10/02/2022
  • : 9789264526914
  • : Anglais
730 pages
Résumé

Résumé

In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation. The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which is the international consensus on the valuation of cross-border transactions between associated enterprises.

This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been made to the rest of the OECD Transfer Pricing Guidelines.
Caractéristiques
ISBN13 978-92-64-52691-4
EAN 9789264526914
Titre OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, January 2022
Date de parution 10/02/2022
Nombre de pages 730
Type d'ouvrage Colloques, études et rapports
Support Livre
Langue Anglais
Auteur(s) Collectif
Editeur / Collection / Sous-collection O.C.D.E.
Thème Économie > Économie européenne / Économie internationale
Thème secondaire Droit > Droit commercial et des affaires > Organisation du commerce
Format Papier
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