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...
| Autor principal: | |
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| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2014.
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| Colección: | OECD/G20 Base Erosion and Profit Shifting Project,
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706567406719 |
Tabla de Contenidos:
- Foreword; Table of contents; Abbreviations and acronyms; Executive summary; Bibliography; Amendments to Chapters I - II of the Transfer Pricing Guidelines; Location savings and other local market features; Assembled workforce; MNE group synergies; Example 1; Example 2; Example 3; Example 4; Example 5; Notes; Amendments to Chapter VI of the Transfer Pricing Guidelines; Special considerations for intangibles; Identifying intangibles; Ownership of intangibles and transactions involving the development, enhancement, maintenance, protection and exploitation of intangibles
- Transactions involving the use or transfer of intangiblesSupplemental guidance for determining arm's length conditions in cases involving intangibles; Notes; Annex to Chapter VI. Examples to illustrate the guidance on special considerations for intangibles; Example 1; Example 2; Example 3; Example 4; Example 5; Example 6; Example 7; Example 8; Example 9; Example 10; Example 11; Example 12; Example 13; Example 14; Example 15; Example 16; Example 17; Example 18; Example 19; Example 20; Example 21; Example 22; Example 23; Example 24; Example 25; Example 26; Example 27; Example 28; Example 29
- Example 30Example 31; Example 32; Example 33; Notes
