Search results with tag "Adding intra"
Transfer Pricing Country Profile- Japan - OECD
www.oecd.orgfor low value-adding intra-group services? ☒Yes ☐ No Chapter 3- , CDOTP The CDOTP provides guidance on the simplified approach for low value-adding intra-group services, which is basically consistent with the TPG. 17 Are there any other rules outside transfer pricing rules that are relevant for the tax treatment of transactions involving ...
Tax BEPS changes transfer pricing low-value adding ...
www2.deloitte.comincludes a section on “Low Value-Adding Intra-Group Services -- Revisions to Chapter VII of the Transfer Pricing Guidelines.” This guidance introduces an elective, simplified approach to determining whether the service charge is due (the benefit test) and calculating the arm’s length charge in the case of low-value-adding services.
OECD discussion draft on low value-adding intra …
www.oecd.orgdiscussion draft of the proposed modifications to chapter vii of the transfer pricing guidelines relating to low value-adding intra-group services
Transfer Pricing Country Profile- Netherlands
www.oecd.orgfor low value-adding intra-group services? Yes ☐ No Transfer Pricing Decree, April 22, 2018, 2018-6865, paragraph 6 The Dutch Transfer Pricing Decree incorporated the OECD’s approach on low value adding services, including the mark-up of 5%. 17 Are there any other rules outside transfer pricing rules that are relevant