OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022.

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022.

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 there...

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Bibliographic Details
Main Author: OECD (-)
Corporate Author: Organisation for Economic Co-operation and Development, author, issuing body (author)
Format: eBook
Language:Inglés
Published: Paris : Organization for Economic Cooperation & Development 2022.
Edition:1st ed
Series:OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
Subjects:
Taxation > Law and legislation.
Taxation
Business & Economics
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705240306719
Table of Contents:
  • Intro
  • Table of contents
  • Foreword
  • Preface
  • Abbreviations and acronyms
  • Glossary
  • Chapter I. The arm's length principle
  • A. Introduction
  • B. Statement of the arm's length principle
  • C. A non-arm's-length approach: global formulary apportionment
  • D. Guidance for applying the arm's length principle
  • Chapter II. Transfer pricing methods
  • Part I: Selection of the transfer pricing method
  • A. Selection of the most appropriate transfer pricing method to the circumstances of the case
  • B. Use of more than one method
  • Part II: Traditional transaction methods
  • A. Introduction
  • B. Comparable uncontrolled price method
  • C. Resale price method
  • D. Cost plus method
  • Part III: Transactional profit methods
  • A. Introduction
  • B. Transactional net margin method
  • C. Transactional profit split method
  • D. Conclusions on transactional profit methods
  • Chapter III. Comparability analysis
  • A. Performing a comparability analysis
  • B. Timing issues in comparability
  • C. Compliance issues
  • Chapter IV. Administrative approaches to avoiding and resolving transfer pricing disputes
  • A. Introduction
  • B. Transfer pricing compliance practices
  • C. Corresponding adjustments and the mutual agreement procedure: Articles 9 and 25 of the OECD Model Tax Convention
  • D. Simultaneous tax examinations
  • E. Safe harbours
  • F. Advance pricing arrangements
  • G. Arbitration
  • Chapter V. Documentation
  • A. Introduction
  • B. Objectives of transfer pricing documentation requirements
  • C. A three-tiered approach to transfer pricing documentation
  • D. Compliance issues
  • E. Implementation
  • Chapter VI. Special considerations for intangibles
  • A. Identifying intangibles
  • B. Ownership of intangibles and transactions involving the development, enhancement, maintenance, protection and exploitation of intangibles
  • C. Transactions involving the use or transfer of intangibles
  • D. Supplemental guidance for determining arm's length conditions in cases involving intangibles
  • Chapter VII. Special considerations for intra-group services
  • A. Introduction
  • B. Main issues
  • C. Some examples of intra-group services
  • D. Low value-adding intra-group services
  • Chapter VIII. Cost contribution arrangements
  • A. Introduction
  • B. Concept of a CCA
  • C. Applying the arm's length principle
  • D. CCA entry, withdrawal or termination
  • E. Recommendations for structuring and documenting CCAs
  • Chapter IX. Transfer pricing aspects of business restructurings
  • Introduction
  • A. Scope
  • B. Applying Article 9 of the OECD Model Tax Convention and these Guidelines to business restructurings: theoretical framework
  • Part I: Arm's length compensation for the restructuring itself
  • A. Introduction
  • B. Understanding the restructuring itself
  • C. Recognition of the accurately delineated transactions that comprise the business restructuring
  • D. Reallocation of profit potential as a result of a business restructuring
  • E. Transfer of something of value (e.g. an asset or an ongoing concern)
  • F. Indemnification of the restructured entity for the termination or substantial renegotiation of existing arrangements
  • Part II: Remuneration of post-restructuring controlled transactions
  • A. Business restructurings versus "structuring"
  • B. Application to business restructuring situations: selection and application of a transfer pricing method for the post-restructuring controlled transactions
  • C. Relationship between compensation for the restructuring and post-restructuring remuneration
  • D. Comparing the pre- and post-restructuring situations
  • E. Location savings
  • Chapter X. Transfer pricing aspects of financial transactions
  • A. Introduction
  • B. Interaction with the guidance in Section D.1 of Chapter I
  • C. Treasury function
  • D. Financial guarantees
  • E. Captive insurance
  • List of annexes
  • Annex to the OECD Transfer Pricing Guidelines. Guidelines for monitoring procedures on the OECD Transfer Pricing Guidelines and the involvement of the business community
  • Annex I to Chapter II. Sensitivity of gross and net profit indicators
  • Annex II to Chapter II. Examples to illustrate the guidance on the transactional profit split method
  • Annex to Chapter III. Example of a working capital adjustment
  • Annex I to Chapter IV. Sample Memoranda of Understanding for Competent Authorities to establish bilateral safe harbours
  • Annex II to Chapter IV. Guidelines for conducting Advance Pricing Arrangements under the Mutual Agreement Procedure (MAP APAs)
  • Annex I to Chapter V. Transfer pricing documentation - Master file
  • Annex II to Chapter V. Transfer pricing documentation - Local file
  • Annex III to Chapter V. Transfer pricing documentation - Country-by-Country Report
  • Table 1. Overview of allocation of income, taxes and business activities by tax jurisdiction
  • Table 2. List of all the Constituent Entities of the MNE group included in each aggregation per tax jurisdiction
  • Table 3. Additional Information
  • Annex IV to Chapter V. Country-by-Country Reporting Implementation Package
  • Annex I to Chapter VI. Examples to illustrate the guidance on intangibles
  • Annex II to Chapter VI. Guidance for tax administrations on the application of the approach to hard-to-value intangibles
  • Annex to Chapter VIII. Examples to illustrate the guidance on cost contribution arrangements
  • Appendix.

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