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180415 ||| eng |
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|a 9789264219212
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|a Guidance on Transfer Pricing Aspects of Intangibles
|h Elektronische Ressource
|c Organisation for Economic Co-operation and Development
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|a Instructions relatives aux aspects intéressant les prix de transfert des actifs incorporels
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| 246 |
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|a Guidance on Transfer Pricing Aspects of Intangibles: (Chinese version)
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| 246 |
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|a Guidance on Transfer Pricing Aspects of Intangibles: (Korean version)
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| 260 |
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|a Paris
|b OECD Publishing
|c 2014
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| 300 |
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|a 132 p.
|c 16 x 23cm
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| 653 |
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|a Taxation
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| 710 |
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|a Organisation for Economic Co-operation and Development
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|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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|a OECD/G20 Base Erosion and Profit Shifting Project
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|a 10.1787/9789264219212-en
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/9789264219212-en
|x Verlag
|3 Volltext
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|a 336
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|a 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 relation to 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
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