INCLUSIVE FRAMEWORK ON BEPS: ACTIONS 4, 8-10
Paper by: OECD
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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
By Julie Martin, Editor, MNE Tax The next edition of the United Nations Practical Manual on Transfer Pricing for Developing Countries will include a new chapter on financial transactions,
Pre-recorded lecture – Intangibles Part III https://www.dropbox.com/sh/59apue4obuzukzu/AADVjeq43a9zjs27YccjL24xa?dl=0 Lecture slides and additional reading required: Lecture 17 ppt revised-guidance-on-the-application-of-the-transactional-profit-split-method-beps-action-10-2 guidance-for-tax-administrations-on-the-application-of-the-approach-to-hard-to-value-intangibles-BEPS-action-8 Follow curriculum – Reading: OECD TPG Transfer
OECD updated its guidance on country-by-country reporting for multinationals, providing clarifications to assist taxpayers and tax administration, The new guidance, approved by the “Inclusive Framework on
Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter II: Part 3 Scope of Work for Guidance
