Op werkdagen voor 23:00 besteld, morgen in huis Gratis verzending vanaf €20

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

Paperback Engels 2022 9789264526914
Verkooppositie 1822Hoogste positie: 1822
Verwachte levertijd ongeveer 8 werkdagen

Samenvatting

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.

Specificaties

ISBN13:9789264526914
Taal:Engels
Bindwijze:paperback
Aantal pagina's:655
Druk:1
Verschijningsdatum:20-1-2022
Hoofdrubriek:Economie
ISSN:

Lezersrecensies

Wees de eerste die een lezersrecensie schrijft!

Geef uw waardering

Zeer goed Goed Voldoende Matig Slecht

Managementboek Top 100

Rubrieken

Populaire producten

    Personen

      Trefwoorden

        OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022