Transfer Pricing and Value Creation.pdf

Transfer Pricing and Value Creation PDF

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Value Creation and its effects on Transfer Pricing and tax law Emerging from the OECD/G20 BEPS Project, a new, somewhat fuzzy notion of Value Creation came to permeate not only Transfer Pricing language but also wider allocation rules and anti-abuse provisions in international tax law. The notion of ‘Value Creation’ reframes the interpretation and application of the Arm’s Length Principle (ALP) that is embedded in Articles 7 and 9 of the OECD Model Convention. This new Value Creation notion and approach assist in understanding key enterprise functions while different industry sectors manifest these concepts in various ways.Situating such notions and this approach within the law of tax treaties and analyzing terms of the OECD Transfer Pricing Guidelines alongside their factual context is the aim of this book. Here, law students address Transfer Pricing and Value Creation in sectors as varied as commodities trade, automotive, consumer products, food and beverages, pharmaceutical and life sciences, telecommunications, and the key topic of value creation in a digitalized economy. Our LL.M. students were required to address issues not explored in legal research and to discuss factual topics relevant for Transfer Pricing. All students focused on topics that are new to the international tax debate that keep evolving and on factual matters that often escape legal research.

The new OECD/G20 guidance aligning transfer …

2.52 MB DATEIGRÖSSE
9783707341232 ISBN
Transfer Pricing and Value Creation.pdf

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Sofya Voigtuh

Action 8-10 - OECD BEPS Action 8-10 Transfer Pricing . BEPS Actions 8-10 address transfer pricing guidance to ensure that transfer pricing outcomes are better aligned with value creation of the MNE group. In this regard, Actions 8-10 clarify and strenghten the existing standards, including the guidance on the application of the arm’s length principle and an approach

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Mattio Müllers

The onus of implementing these new contract law transfer pricing provisions, as set out in the BEPS report on Action 8—10, “Aligning Transfer Pricing Outcomes with Value Creation,” has been placed on international businesses and their advisers, as well as on their governments. While the new contract law provisions are part and parcel of Aligning Transfer Pricing Outcomes with Value …

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Noels Schulzen

As further discussed for transfer pricing purposes, intangibles comprise not only intellectual property (IP) but also any value creating asset which is neither financial ...

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Jason Leghmann

The Base Erosion & Profit Shifting (BEPS) project and new guidance has been hailed as a game changer expected to alter the transfer pricing outcomes in many situations and require multinational enterprises to undertake additional analysis and documentation. … Assessing Value Creation for Transfer Pricing

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Jessica Kolhmann

The Effect of BEPS on Transfer Pricing Actions 8,9 and 10 are aimed to “assure that transfer pricing outcomes are in line with value creation.” The background of these actions is that the view of the G20/OECD was that existing transfer pricing guidance could result in outcomes that did not align operational profits with the economic activities which generate them.