Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contr...
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Autores Corporativos: | , |
Formato: | Libro electrónico |
Idioma: | Inglés |
Publicado: |
Paris :
OECD Publishing
2015.
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Colección: | OECD/G20 Base Erosion and Profit Shifting Project,
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Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706832806719 |