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...
Saved in:
| Format: | Electronic eBook |
|---|---|
| Language: | English |
| Published: |
Paris
OECD Publishing
2014
|
| Series: | OECD/G20 Base Erosion and Profit Shifting Project
|
| Subjects: | |
| Online Access: | Volltext |
| Summary: | 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 |
| Physical Description: | 1 Online-Ressource (132 Seiten) 16 x 23cm |
| ISBN: | 9789264219212 |
| DOI: | 10.1787/9789264219212-en |
Staff View
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV046962808 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 201027s2014 xx o|||| 00||| eng d | ||
| 020 | |a 9789264219212 |9 978-92-64-21921-2 | ||
| 024 | 7 | |a 10.1787/9789264219212-en |2 doi | |
| 035 | |a (ZDB-13-SOC)052030415 | ||
| 035 | |a (OCoLC)1220926542 | ||
| 035 | |a (DE-599)BVBBV046962808 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-188 |a DE-91 |a DE-573 |a DE-19 | ||
| 245 | 1 | 0 | |a Guidance on Transfer Pricing Aspects of Intangibles |c Organisation for Economic Co-operation and Development |
| 264 | 1 | |a Paris |b OECD Publishing |c 2014 | |
| 300 | |a 1 Online-Ressource (132 Seiten) |c 16 x 23cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD/G20 Base Erosion and Profit Shifting Project | |
| 520 | |a 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 | ||
| 650 | 4 | |a Taxation | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/9789264219212-en |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-032371132 | |
Record in the Search Index
| _version_ | 1818805950116528128 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| building | Verbundindex |
| bvnumber | BV046962808 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)052030415 (OCoLC)1220926542 (DE-599)BVBBV046962808 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/9789264219212-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV046962808</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">201027s2014 xx o|||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789264219212</subfield><subfield code="9">978-92-64-21921-2</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/9789264219212-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)052030415</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1220926542</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV046962808</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Guidance on Transfer Pricing Aspects of Intangibles</subfield><subfield code="c">Organisation for Economic Co-operation and Development</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2014</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (132 Seiten)</subfield><subfield code="c">16 x 23cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD/G20 Base Erosion and Profit Shifting Project</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">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</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/9789264219212-en</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-032371132</subfield></datafield></record></collection> |
| id | DE-604.BV046962808 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T15:44:21Z |
| indexdate | 2024-12-18T19:02:01Z |
| institution | BVB |
| isbn | 9789264219212 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-032371132 |
| oclc_num | 1220926542 |
| open_access_boolean | 1 |
| owner | DE-384 DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-188 DE-91 DE-BY-TUM DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-188 DE-91 DE-BY-TUM DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (132 Seiten) 16 x 23cm |
| psigel | ZDB-13-SOC |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD/G20 Base Erosion and Profit Shifting Project |
| 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 |