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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

作者： OECD
出版商： OECD Publishing
ISBN: 9789264526914
出版时间 March 2022
规格： Paperback
适应领域： France ? 免责申明：
Countri(es) stated herein are used as reference only

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描述
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In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation. The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which is the international consensus on the valuation of cross-border transactions between associated enterprises.

This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been made to the rest of the OECD Transfer Pricing Guidelines.
Foreword
Preface
Abbreviations and Acronyms
Glossary
The Arm's Length Principle
Transfer Pricing Methods
Comparability Analysis
Administrative approaches to avoiding and resolving transfer pricing disputes
Documentation
Special Considerations for Intangibles
Special Considerations for Intra-Group Services
Cost Contribution Arrangements
Transfer Pricing Aspects of Business Restructurings
Transfer pricing aspects of financial transactions

Annexes
Annex to the OECD Transfer Pricing Guidelines
Annex I to Chapter II. Sensitivity of Gross and Net Profit Indicators
Annex II to Chapter II. Examples to illustrate the guidance on the transactional profit split method
Annex to Chapter III. Example of a working capital adjustment
Annex I to Chapter IV. Sample Memoranda of Understanding for Competent Authorities to establish bilateral safe harbours
Annex II to Chapter IV. Guidelines for conducting Advance Pricing Arrangements under the Mutual Agreement Procedure (MAP APAs)
Annex I to Chapter V. Transfer pricing documentation – Master file
Annex II to Chapter V. Transfer pricing documentation – Local file
Annex III to Chapter V. Transfer pricing documentation – Country‑by‑Country Report
Annex IV to Chapter V. Country-by-Country Reporting Implementation Package
Annex I to Chapter VI. Examples to illustrate the guidance on intangibles
Annex II to Chapter VI. Guidance for tax administrations on the application of the approach to hard-to-value intangibles
Annex to Chapter VIII. Examples to illustrate the guidance on cost contribution arrangements
Appendix. Recommendation of the Council on the Determination of Transfer Pricing between Associated Enterprises [C(95)126/Final, as amended

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