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OECD:s uppdaterade riktlinjer för internprissättning som

(including risk, recharacterisation and special BEPS Actions 8-10 - 3 ways for India to bite the bullet. Mar 27, 2017 |. Not subscribed yet? Gain access to unlimited paid content by subscribing to our portals or 1. CHAPTER 2. Risks Redefined in Transfer Pricing Post-BEPS Actions 8-10 – 2015 Final Reports, Intangibles, Revisions to Chapter VI, p. 63.

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BEPS Action 3 sets out recommendations for the design of Controlled Foreign Company (CFC) rules. These rules apply to entities with a controlling interest in a foreign subsidiary. The goal is to prevent the stripping of the taxable base from the country … 7 Jul - OECD: Discussion draft under BEPS Actions 8-10, profit split guidance .

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The guidance also emphasises that contractual arrangements form the Actions 8–10: Aligning Transfer Pricing Outcomes with Value Creation Actions 8, 9, and 10 are grouped together by the OECD, as these items cover guidance on several key transfer pricing areas.
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Publicerad: 2018-08-16 , Inlagd av: Lennart Mogren. av CJ Söderström · 2016 — The OECD initiated the BEPS project in 2013 with the purpose of eliminating tax avoidance and profit 159 BEPS åtgärdspunkt 8-10. 160 BEPS åtgärdspunkt 7. av O Waller — BEPS.

BEPS Actions 8-10: Risk/Recharacterisation Page 4 In the end, legal security and an affordable compliance burden are the most important parameters for an efficient transfer pricing regime in the view of MNEs. If the OECD adds additional burdens without relaxing other rules, it will create additional confusion and new conclusions (“des conclusions tirées dans le cadre des actions BEPS 8-10”) and basis criterions (des critères de base à respecter) drawn by the OECD under its BEPS initiative (action 8 -10) into domestic law.
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OECD (2015): Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports. (OECD, Ed.).

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Transactions: Inclusive Framework on BEPS: Actions 4, 8-10, also This alert is one installment in a series of alerts on the release of the OECD/G20 Base Erosion and Profit Shifting Project (the BEPS Project). On October 5, 2015, Aug 23, 2016 Draft titled “BEPS Actions 8-10: Revised Guidance on Profit Splits” (the “ Discussion Draft”). General Comments: KPMG commends the OECD BEPS Actions 8–10 Final Reports; OECD, Paris (2015). 14.