Guidance on Transfer Pricing Aspects of Intangibles:
This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and the...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2014
|
| Schriftenreihe: | OECD/G20 Base Erosion and Profit Shifting Project
|
| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and the transfer pricing treatment of local market features and corporate synergies. Some transfer pricing issues relating to intangibles are closely related to other issues that are to be addressed during 2015, most notably in relation to the allocation of risk among MNE group members and recharacterisation of transactions. Because of those interactions some sections of this document are in intermediate form and will be finalised in 2015 |
| Beschreibung: | 1 Online-Ressource (132 Seiten) 16 x 23cm |
| ISBN: | 9789264219212 |
| DOI: | 10.1787/9789264219212-en |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T15:44:21Z |
| indexdate | 2024-12-18T19:02:01Z |
| institution | BVB |
| isbn | 9789264219212 |
| language | English |
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| physical | 1 Online-Ressource (132 Seiten) 16 x 23cm |
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| spelling | Guidance on Transfer Pricing Aspects of Intangibles Organisation for Economic Co-operation and Development Paris OECD Publishing 2014 1 Online-Ressource (132 Seiten) 16 x 23cm txt rdacontent c rdamedia cr rdacarrier OECD/G20 Base Erosion and Profit Shifting Project This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and the transfer pricing treatment of local market features and corporate synergies. Some transfer pricing issues relating to intangibles are closely related to other issues that are to be addressed during 2015, most notably in relation to the allocation of risk among MNE group members and recharacterisation of transactions. Because of those interactions some sections of this document are in intermediate form and will be finalised in 2015 Taxation https://doi.org/10.1787/9789264219212-en Verlag kostenfrei Volltext |
| spellingShingle | Guidance on Transfer Pricing Aspects of Intangibles Taxation |
| title | Guidance on Transfer Pricing Aspects of Intangibles |
| title_auth | Guidance on Transfer Pricing Aspects of Intangibles |
| title_exact_search | Guidance on Transfer Pricing Aspects of Intangibles |
| title_exact_search_txtP | Guidance on Transfer Pricing Aspects of Intangibles |
| title_full | Guidance on Transfer Pricing Aspects of Intangibles Organisation for Economic Co-operation and Development |
| title_fullStr | Guidance on Transfer Pricing Aspects of Intangibles Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Guidance on Transfer Pricing Aspects of Intangibles Organisation for Economic Co-operation and Development |
| title_short | Guidance on Transfer Pricing Aspects of Intangibles |
| title_sort | guidance on transfer pricing aspects of intangibles |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/9789264219212-en |