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A practical summary of the 2010 OECD Transfer Pricing Guidelines: Updated to 1 January 2016, including BEPS Actions 8-10 and 13 (English Edition) - de Johann H. Müller (Author)
Details A practical summary of the 2010 OECD Transfer Pricing Guidelines: Updated to 1 January 2016, including BEPS Actions 8-10 and 13 (English Edition)
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Le Titre Du Fichier | A practical summary of the 2010 OECD Transfer Pricing Guidelines: Updated to 1 January 2016, including BEPS Actions 8-10 and 13 (English Edition) |
Publié Le | |
Traducteur | Corley Zahar |
Quantité de Pages | 243 Pages |
Taille du fichier | 31.39 MB |
Langue | Anglais & Français |
Éditeur | Applewood Books |
ISBN-10 | 1949333970-JZR |
Format de Fichier | PDF EPub AMZ HTML OPDS |
Écrivain | Johann H. Müller |
ISBN-13 | 389-5692436939-WZN |
Nom de Fichier | A-practical-summary-of-the-2010-OECD-Transfer-Pricing-Guidelines-Updated-to-1-January-2016-including-BEPS-Actions-8-10-and-13-(English-Edition).pdf |
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a practical summary of the july 2017 oecd transfer pricing Kindle edition by Johann H Müller Download it once and read it on your Kindle device PC phones or tablets
A summary of the July 2010 revision of the OECD Transfer Pricing Guidelines and guidance for restructuring transactions Cost sharing material has been updated in light of recent court decisions in Xilinx v Commissioner and VERITAS Software Corp v Commissioner
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This report addresses the practical administration of transfer pricing programmes by tax administrations Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report
Since 1979 the Organisation of Economic Co operation and Development OECD has published the Transfer Pricing Guidelines for Multinational Enterprise and Tax Administrations OECD guidelines The OECD guidelines are constantly updated and updates in support of the OECDs project on Base Erosion and Profit Shifting BEPS will be included in the next release of the OECD guidelines
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This 2009 edition of Transfer Pricing Guidelines has now been superceded by a more recent edition OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the application of the arms length principle for valuation for tax purposes of crossborder transactions between associated enterprises