![]() tax/transfer-pricing/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-20769717. ![]() The full 2017 edition of the OECD Transfer Pricing Guidelines can be accessed through the link below: Finally, it includes a delegation by the OECD Council to the Committee on Fiscal Affairs of the authority to approve - by consensus - future amendments to the Guidelines. The revised Recommendation is also intended to strengthen the impact and relevance of the Guidelines beyond the OECD, by inviting non-OECD members to adhere to the Recommendation. With the revised Recommendation the OECD intends to reflect the relevance to tackle BEPS and the relevance of establishing the Inclusive Framework on BEPS. The 2017 edition of the Transfer Pricing Guidelines includes the revised Recommendation of the OECD Council on the Determination of Transfer Pricing between Associated Enterprises (revised Recommendation). of the CbC Report will be used for assessing high-level transfer pricing. ĭetermination of Transfer Pricing between Associated Enterprises All information exchanged is subject to the confidentiality rules and other. These consistency changes were approved by the OECD's Committee on Fiscal Affairs on. Some consistency changes that were needed in the rest of the OECD Transfer Pricing Guidelines to prepare the consolidated version of the Guidelines.These changes were approved by the OECD Council in May 2013 and ![]()
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |