OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 (Paperback)

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 By Oecd Cover Image
By Oecd
$267.30
Email or call for price

Description


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.



Product Details
ISBN: 9789264526914
ISBN-10: 9264526919
Publisher: Org. for Economic Cooperation & Development
Publication Date: February 2nd, 2022
Pages: 656
Language: English

Sit 'n Knit