Download or read book The 2010 OECD Updates written by Dennis Manolito Weber and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Virtually all international taxation provisions ultimately stem from two fundamental sources, both originating at the OECD: The Model Tax Convention (on which more than 3,000 bilateral tax treaties are based), and the Transfer Pricing Guidelines. During 2010, major revisions were made to both. This unique book provides an expert analysis of current, important topics in international taxation and transfer pricing. As such, it is a welcome and valuable resource for tax lawyers and consultants, corporate tax advisers, government officials and others involved in the international tax law market, as well as for academics and researchers in the field.

Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 written by OECD and published by OECD Publishing. This book was released on 2017-07-10 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.

Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 written by OECD and published by OECD Publishing. This book was released on 2022-01-20 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Model Tax Convention on Income and on Capital Condensed Version 2017 written by OECD and published by OECD Publishing. This book was released on 2017-12-18 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...

Download or read book OECD G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation Actions 8 10 2015 Final Reports written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2015-10-19 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.

Download or read book Annual Report on the OECD Guidelines for Multinational Enterprises 2010 Corporate responsibility Reinforcing a unique instrument written by OECD and published by OECD Publishing. This book was released on 2010-11-16 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Annual Report provides an account of the actions taken by the 42 adhering governments over the 12 months to June 2010 to enhance the contribution of the OECD Guidelines for Multinational Enterprises to the improved functioning of the global economy.

Download or read book OECD Information Technology Outlook 2010 written by OECD and published by OECD Publishing. This book was released on 2010-11-22 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2010 edition of the OECD Information Technology Outlook analyses the economic crisis and recovery, and suggests that the outlook for IT goods and services industries is good after weathering a turbulent economic period better than during the crisis at the beginning of the 2000s.

Download or read book Development Co operation Report 2010 written by OECD and published by OECD Publishing. This book was released on 2010-04-23 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 2010 edition of the OECD Development Co-operation Report describes how the Development Assistance Committee has responded to the economic, food and climate change crises of recent years and how DAC countries are working to make aid more effective.

Download or read book Multilateral Aid 2010 written by OECD and published by OECD Publishing. This book was released on 2011-05-05 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: Multilateral Aid 2010 covers trends in and total use (core and non-core) of the multilateral system, with a special focus on trust funds from the United Nations Development Program (UNDP) and the World Bank.

Download or read book Transfer Pricing and Multinational Enterprises written by OECD and published by OECD Publishing. This book was released on 1979-06-01 with total page 107 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions and that the tax base reported by MNEs in their respective countries reflect the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of an arm’s length remuneration for their cross-border transactions with associated enterprises. Following this original 1979 publication, the OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995. A limited update was made in this 2009 edition, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes. A subsequent edition was released in 2010, in which, Chapters I-III were substantially revised, with new guidance on: the selection of the most appropriate transfer pricing method to the circumstances of the case; the practical application of transactional profit methods (transactional net margin method and profit split method); and on the performance of comparability analyses. Furthermore, a new Chapter IX, on the transfer pricing aspects of business restructurings, was added. Consistency changes were made to the rest of the Guidelines. Digitised document - Electronic release on 24/11/2011.

Download or read book Model Tax Convention on Income and on Capital 2017 Full Version written by OECD and published by OECD Publishing. This book was released on 2019-04-25 with total page 2624 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...

Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

Download or read book OECD factbook 2010 written by Organisation for Economic Co-operation and Development and published by OECD Publishing. This book was released on 2010-06 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: OECD Factbook 2010 is the sixth edition of a statistical annual publication. More than 100 indicators cover a wide range of areas: population, economic production, foreign trade and investment, energy, labour force, information and communications, public finances, innovation, the environment, foreign aid, agriculture, taxation, education, health and quality of life. This year, the OECD Factbook features a focus chapter on the crisis and beyond. Data is provided for all OECD member countries with area totals, and in some cases, for selected non-member economies. For each indicator, there is a two-page spread. A text page includes a short introduction followed by a detailed definition of the indicator, comments on comparability of the data, an assessment of long-term trends related to the indicator, and a list of references for further information on the indicator. The next page contains a table and a chart providing - at a glance - the key message conveyed by the data. A dynamic link (StatLink) is provided for each table and chart directing the user to a web page where the corresponding data are available in Excel format.

Download or read book Addressing Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-02-12 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.

Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 Serbian version written by OECD and published by OECD Publishing. This book was released on 2011-12-09 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation Innovation and the Environment written by OECD and published by OECD Publishing. This book was released on 2010-10-13 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report draws on case studies to explore the relationship between environmentally-related taxation and innovation to see whether taxation can spur innovation and if so, what types.

Download or read book OECD Reviews of Vocational Education and Training Learning for Jobs written by OECD and published by OECD Publishing. This book was released on 2010-08-10 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: An OECD study of vocational education and training designed to help countries make their systems more responsive to labour market needs. It expands the evidence base, identifies a set of policy options and develops tools to appraise VET policy initiatives.