Guidance on Transfer Pricing Aspects of Intangibles

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...

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Bibliographic Details
Main Author: Organisation for Economic Co-operation and Development.
Corporate Authors: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co-operation and Development, sponsoring body (sponsoring body)
Format: eBook
Language:Inglés
Published: Paris : OECD Publishing 2014.
Series:OECD/G20 Base Erosion and Profit Shifting Project,
Subjects:
Corporations > Taxation > Law and legislation.
Double taxation.
Double taxation > Treaties.
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706567406719

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