![]() ![]() ![]() ![]() The information was provided by countries themselves in response to a questionnaire so as to achieve the highest degree of accuracy. supportive of transfer pricing advisory, design and planning, whereas the OECD BEPS Project approaches regulations as a response to aggressive tax planning. This 2017 edition of the OECD Transfer Pricing Guidelines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation and Country-by-Country Reporting. 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). However, if you do find errors or omissions, please e-mail us at OF THE HTVI APPROACH 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 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. The revised Chapter V of the OECD’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations contains new standards for transfer pricing documentation. Green growth and sustainable development. ![]()
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