Transcription of United States - OECD
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United States - OECD
United States Transfer Pricing Country Profile Updated October 2017. SUMMARY REFERENCE. The Arm's Length Principle 1 Does your domestic legislation or Yes Treas. Reg. through regulation make reference to the Arm's Length Principle? No 2 What is the role of the OECD Transfer Our transfer pricing regulations are consistent with the TPG. Neither our Treas. Reg. through Pricing Guidelines under your domestic domestic legislation nor our regulations mention the TPG. legislation? 3 Does your domestic legislation or Yes Treas. Reg. (i)(5). regulation provide a definition of related parties? If so, please provide the No definition contained under your domestic law or regulation. Controlled taxpayer means any one of two or more taxpayers owned or controlled directly or indirectly by the same interests, and includes the taxpayer that owns or controls the other taxpayers.
United States Updated October 2017 10 Does your legislation allow or require the use of an arm’s length range and/or statistical measure for determining arm’s length remuneration?
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