Search results with tag "Oecd transfer pricing guidelines"
WHITE PAPER ON TRANSFER PRICING DOCUMENTATION - …
www.oecd.org3. The existing guidance on documentation contained in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“OECD TPG”) is not sufficient to meet the transfer
REPORT ON THE TRANSFER PRICING ASPECTS OF BUSINESS ...
www.oecd.orgPricing between Associated Enterprises [C(95)126/FINAL] was amended on 22 July 2010 to take account of the addition of the attached new Chapter IX and concomitant revision of Chapters I-III of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
BEPS ACTION 10: PROPOSED MODIFICATIONS TO ...
www.oecd.orgIt is proposed that the text of Chapter VII of the OECD Transfer Pricing Guidelines be deleted in its entirety and replaced with the following language.
OECD Transfer Pricing Guidelines for OECD Transfer …
www.africataxjournal.comOECD Transfer Pricing Guidelines and the involvement of the business community [DAFFE/CFA/WD(97)11/REV1], adopted by ... In addition, these Guidelines have been modified: • By an update of Chapter IV, adopted by the Committee on Fiscal Affairs on 6 June 2008 [CTPA/CFA(2008)30/REV1] and an update ...
Transfer Pricing Guidance on Financial Transactions - OECD
www.oecd.orgOECD Transfer Pricing Guidelines (the “Guidelines”), in particular, the accurate delineation analysis under Chapter I, to financial transactions. It also provided guidance with specific issues relating to the pricing of loans, cash pooling, financial guarantees, and captive insurance.
Transfer Pricing Considerations for Intragroup Service ...
assets.kpmgthe OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines) have provided detailed guidance on intragroup services. Some of the key considerations for determining if an intragroup service can be deemed to have been rendered include: i Benefits test: As established earlier, intragroup