![]() The information was provided by countries themselves in response to a questionnaire so as to achieve the highest degree of accuracy. ![]() This jurisdiction-specific information is intended to provide tax administrations, taxpayers and other stakeholders with a better understanding of the extent to which the HTVI approach described in Chapter VI of the Transfer Pricing Guidelines has been adopted and is applied in practice by countries around the world. This section contains information submitted by 40 jurisdictions on their legislation and administrative practices applicable to transactions involving hard-to-value intangibles (HTVI). ¹tps://th atimi-mbi-tt e-ardhurat information available only in Albanian language. However, if you do find errors or omissions, please e-mail us at OF THE HTVI APPROACH Paragraphs 3.2 and 3.3 of the Transfer Pricing Instruction elaborate more on the related party definition. The information was provided by the jurisdictions themselves in response to a questionnaire so as to achieve the highest degree of accuracy. The OECD will continue to update existing transfer pricing country profiles and include new jurisdictions as information is submitted to the OECD Secretariat. The revised Chapter V of the OECD’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations contains new standards for transfer pricing documentation. The information contained in these profiles is intended to clearly reflect the current state of countries' legislation and to indicate to what extent their rules follow the OECD Transfer Pricing Guidelines. ![]() These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures. Data and research on transfer pricing e.g. Green growth and sustainable development On 17 July 2023, the OECD/G20 Inclusive Framework on BEPS ('OECD inclusive framework') published a public consultation document containing updated design elements of Amount B of Pillar One, and outlining a new process for pricing baseline marketing and distribution activities in accordance with the arm’s length principle. ![]()
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