Password Recovery

Please enter your email address in the field below and will we email your password to you.

Close

LOGIN/REGISTER USING YOUR FACEBOOK ACCOUNT

LOGIN USING YOUR GIG ACCOUNT DETAILS

Lost your password?

NOT A MEMBER? REGISTER!

A BSI / LOWTAX NETWORK INTERNATIONAL BUSINESS SMART TOOL
HOME ABOUT ONLINE GIG TOOL JURISDICTION INFORMATION PROVIDERS NEWS ARTICLES & FEATURES

OECD Updates Transfer Pricing Guidelines

Ulrika Lomas, Tax-News.com, Brussels

14 July, 2017

On July 10, 2017, the OECD released the 2017 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

The guidance consolidates changes resulting from the base erosion and profit shifting (BEPS) project. It incorporates the following revisions of the 2010 edition into a single publication:

  • The substantial revisions introduced by the 2015 BEPS Reports on Actions 8-10 (aligning transfer pricing outcomes with value creation) and Action 13 (transfer pricing documentation and country-by-country reporting);
  • The revisions to Chapter IX of the TP Guidelines to conform the guidance on business restructurings to the revisions introduced by the 2015 BEPS Reports on Actions 8-10 and 13; and
  • The revised guidance on safe harbors in Chapter IV of the TP Guidelines.

The latest edition also includes the revised Recommendation of the Council on the Determination of Transfer Pricing Between Associated Enterprises (C(95)126/FINAL).

TAGS: compliance | Transfer Pricing | tax | investment | business | tax compliance | tax avoidance | law | Organisation for Economic Co-operation and Development (OECD) | audit | multinationals | tax planning | transfer pricing | tax reform | trade | European Union (EU) | Europe | Tax | BEPS |

 

 

SHARE

Share on FacebookTwitter
linkedin share buttonstumbleDeliciousEmail

FOLLOW

FacebookTwitterGoogle+LinkedInTechnorati

Important Notice: Wolters Kluwer TAA Limited has taken reasonable care in sourcing and presenting the information contained on this site, but accepts no responsibility for any financial or other loss or damage that may result from its use. In particular, users of the site are advised to take appropriate professional advice before committing themselves to involvement in offshore jurisdictions, offshore trusts or offshore investments.

All rights reserved. © Wolters Kluwer TAA Limited