The OECD has released the 2017 edition of its ‘Transfer pricing guidelines for multinational enterprises and tax administrations’ and is also inviting comments by 10 August on a draft of the latest update to the Model Tax Convention.
The OECD has released the 2017 edition of its ‘Transfer pricing guidelines for multinational enterprises and tax administrations’ and is also inviting comments by 10 August on a draft of the latest update to the Model Tax Convention.
The 2017 edition of ‘Transfer pricing guidelines for multinational enterprises and tax administrations’ consolidates a number of revisions made since the 2010 edition (see http://bit.ly/2tHB7PN). These include:
The latest edition also includes the revised recommendation of the OECD ‘Council on the determination of transfer pricing between associated enterprises’, reflecting the establishment of the BEPS inclusive framework and inviting non-OECD members to observe its recommendation.
The draft of the 2017 update to the Model Tax Convention contains a number of changes already approved as part of the BEPS package. Comments are only sought by 10 August on those parts of the update not already approved (see http://bit.ly/2t2L5MM). These include:
The OECD has released the 2017 edition of its ‘Transfer pricing guidelines for multinational enterprises and tax administrations’ and is also inviting comments by 10 August on a draft of the latest update to the Model Tax Convention.
The OECD has released the 2017 edition of its ‘Transfer pricing guidelines for multinational enterprises and tax administrations’ and is also inviting comments by 10 August on a draft of the latest update to the Model Tax Convention.
The 2017 edition of ‘Transfer pricing guidelines for multinational enterprises and tax administrations’ consolidates a number of revisions made since the 2010 edition (see http://bit.ly/2tHB7PN). These include:
The latest edition also includes the revised recommendation of the OECD ‘Council on the determination of transfer pricing between associated enterprises’, reflecting the establishment of the BEPS inclusive framework and inviting non-OECD members to observe its recommendation.
The draft of the 2017 update to the Model Tax Convention contains a number of changes already approved as part of the BEPS package. Comments are only sought by 10 August on those parts of the update not already approved (see http://bit.ly/2t2L5MM). These include: