Transfer pricing oecd9/25/2023 No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.įor more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 2, 1801 K Street NW, Washington, DC 20006. This NVB reponse is on the OECD Consultation on the scope of the future revision of Chapter IV (administrative approaches) and Chapter VII (intra-group. 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. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. ![]() The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. ¹tps://th atimi-mbi-tt e-ardhurat information available only in Albanian language. ![]() KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. Focus Joint Brazil-OECD Transfer Pricing Project Invitations to comment on OECD transfer pricing related projects Launched in February 2018, discover the state of play between the OECD and Brazil's federal revenue authority. In the 19 July 2013 BEPS Action Plan, the OECD was directed to develop rules to prevent BEPS by engaging in transactions which would not, or would only very rarely, occur between third parties. Paragraphs 3.2 and 3.3 of the Transfer Pricing Instruction elaborate more on the related party definition. ![]() The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization.
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