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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...
Persistent link: https://www.econbiz.de/10012447325
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...
Persistent link: https://www.econbiz.de/10012449463
monitoring of the implementation of the Action 14 Minimum Standard by the People's Republic of China. …
Persistent link: https://www.econbiz.de/10012643905
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