Guidance on transfer pricing aspects of intangibles

• Date de parution : 04/03/2015
• Editeur : Ocde
• EAN : 9789264219205
• Série : (-)
• Support : Papier

• Nombre de pages : (-)
• Collection : (-)
• Genre : Arts et spectacles
• Thème : Photo Vidéo
• Prix littéraire(s) : (-)

This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and... Voir plus

This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and the transfer pricing treatment of local market features and corporate synergies. Some transfer pricing issues relating to intangibles are closely related to other issues that are to be addressed during 2015, most notably in relationto the allocation of risk among MNE group members and recharacterisation of transactions. Because of those interactions some sections of this document are in intermediate form and will be finalised in 2015.