OECD publishes the third batch of updated transfer pricing country profiles with new insights on hard-to-value intangibles and simplified distribution rules
The OECD has released a new batch of updated transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of 25 jurisdictions and including for the first time the profiles of Cabo Verde, Guatemala, Thailand, United Arab Emirates, and Zambia. This has been announced with a news release on the website of the OECD. This third batch of country profiles present new information on country-specific legislation and practice ...
OECD publishes second batch of updated transfer pricing country profiles with new insights on hard-to-value intangibles and simplified distribution rules
The OECD has released a new batch of updated transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of 12 jurisdictions, including Austria, Belgium, Canada, Ireland, Latvia, Lithuania, Mexico, the Netherlands, New Zealand, Singapore, South Africa, and Spain. This has been announced with a news release on the website of the OECD. Further from the news release: These latest country profiles present new information on country-specific legislation ...
OECD updates transfer pricing country profiles with new insights on hard-to-value intangibles and simplified distribution rules
The OECD has published updated transfer pricing country profiles reflecting the current transfer pricing legislations and practices of 11 jurisdictions and issued for the first time the profiles of Azerbaijan and Pakistan. This has been announced with a news release on the website of the OECD. Further from the news release: These latest country profiles present country-specific information on the transfer pricing treatment of hard-to-value intangibles and the simplified and ...
OECD releases latest edition of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
The OECD has released the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. This has been announced on 20 January 2022 with a news release on the website of the OECD. Furthermore form the news release: The OECD Transfer Pricing Guidelines provide guidance on the application of the "arm’s length principle", which represents the international consensus on the valuation, for income tax purposes, of cross-border transactions between ...
OECD publishes information on the state of implementation of the hard-to-value intangibles approach by members of the Inclusive Framework on BEPS
The OECD has published jurisdiction-specific information on the implementation of the hard-to-value intangibles ("HTVI") approach. To date, 40 jurisdictions have provided information on whether their domestic legal system provides for transfer pricing rules aimed at transactions involving HTVI. This has been announced by the OECD in a press release dated 16 December 2020. Furthermore from the press release: The publication of this information is part of the monitoring process of the implementation ...
OECD releases new guidance on the application of the approach to hard-to-value intangibles and the transactional profit split method under BEPS Actions 8-10
On 21 June 2018, the OECD released two reports containing Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles, under BEPS Action 8; and Revised Guidance on the Application of the Transactional Profit Split Method, under BEPS Action 10. From the press release dated 21 June 2018 as published on the website of the OECD: In October 2015, as part of the final BEPS package, the OECD/G20 published ...
Public comments received on the BEPS discussion draft on the Implementation Guidance to Hard-to-Value Intangibles
On 5 July 2017 the OECD published the public comments received on a discussion draft that provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines. On 23 May 2017, interested parties were invited to provide comments on said discussion draft. CFN reported on said invitation in its edition of 26 May 2017, nr. 2017/17. CFN-artikelnr. 20170707-8 BRONDOCUMENT ...
OECD releases a discussion draft on the implementation guidance on hard-to-value intangibles
On 23 May 2017 the OECD released a discussion draft on the implementation guidance on hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines and invites public comments. For more information, click here. CFN-artikelnr. 20170526-9 BRON: www.oecd.org Land/gebiedsdeel: OECD Betreft: Internationaal belastingrecht, implementation guidance, discussion draft, hard-to-value-intangibles, transfer pricing, TP, Transfer Pricing Guidelines, BEPS, Base Erosion and Profit Shifting, BEPS Action 8 Regeling: OECD discussion draft dated ...