OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
   
 
Titel:OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
Anmärkning:Tyvärr finns det inte någon trykt upplaga vad gäller OECDs skrifter längre. Vi vet inte idag hur lång tid detta tar för OECD att åtgärda.
Utgivningsår:2022
Omfång:659 sid.
Förlag:OECD
ISBN:9789264526914
Ämnesord:Skatterätt
Pris: 1983 SEK exkl. moms

 

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 therein. For taxpayers, it is essential to limit the risks of economic double taxation. The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which is the international consensus on the valuation of cross-border transactions between associated enterprises.

This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been made to the rest of the OECD Transfer Pricing Guidelines. The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.
 
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