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The guiding principle for BEPS Actions 8-10 was that transfer pricing outcomes should be aligned with value creation. Tax authorities were concerned that some companies and tax authorities were applying existing transfer pricing rules in ways that were inconsistent with this principle.

Base Erosion and Profit Shifting. 2015 Deliverables – BEPS Action Plan. 6. • Action 3 (CFC rules). • Action 4 ( Interest deductibility).

Action 8 beps

Tax authorities were concerned that some companies and tax authorities were applying existing transfer pricing rules in ways that were inconsistent with this principle. BEPS Action 8: Transfer Pricing Aspects of Intangibles On 16 September 2014, ahead of the G20 Finance Ministers’ meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting (‘BEPS’) Project. as the BEPS Action 4 Report. 8.

8 Rapporto Finale BEPS Action Plan (2015). gli standard internazionali vigenti, perse-guendo un riallineamento della tassazione (e dei regimi impositivi) con la localizzazione sostanziale delle attività produttive e la crea-zione del valore; III. aumentare la trasparenza, lo scambio di in-e migliorare le condizioni di cer-

• Action 8-10 ( TP). Base Erosion and Profit Sharing ("BEPS") project, the OECD has BEPS Action Plan, supra note 9. 4 8. Id. 49. See, e.g., Lee A. Sheppard, The Digital Economy Summary.

Action 8 addresses transfer pricing issues relating to controlled transactions involving intangibles, since intangibles are by definition mobile and they are often

I denna uppsats behandlas en-bart den information som är av betydelse för att uppsatsförfattarna ska kunna besvara upp- Insights BEPS Action 8 – Transfer Pricing: Intangibles BEPS Action 8 – Transfer Pricing: Intangibles Definition of Intangibles. The OECD defines intangibles BEPS: OECD/G20 project against Base Erosion and Profit Shifting. Contact. Vivian Yao. Partner +86 21 … OECD: Guidance on BEPS Actions 8 and 10 The Organisation for Economic Cooperation and Development (OECD) today released new guidance on the application of the approach to hard-to-value intangibles and the transactional profit split method under Action 8 and Action 10, respectively, of the base erosion and profit shifting (BEPS) project. Transfer pricing (Actions 8-10) Revision of existing standard • With respect to DEMPE, several aspects of the BEPS guidance in Action 8-10 are in line with the practices and additional guidance provided already by the Indian tax authorities.

Getting to grips with the BEPS Action Plan. 8. The US might eventually adopt.
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Link to my website: www.johannmuller.net Actions 8-10 – Transfer pricing On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS… Actions 8 to 10 of the BEPS Action Plan aim to reinforce this principle by ensuring that the allocation of profits is correctly aligned with the economic activity that produced the profits. The TP Guidelines were perceived to have an excessive emphasis on the contractual allocation of functions, assets and risks. Understanding Intangibles Summary of OECD BEPS Action 8 7 basis.

New transfer pricing principles (Actions 8-10) Overview of the final report BEPS Action 8, 9 and 10 Assure that transfer pricing outcomes are in line with value creation Action 8: Intangibles Wider and clearer definition of “intangibles” Introduction of a six step framework to analyse transfer pricing aspects of intangibles 8 Boos (n 6), 2. 9 Although final version of BEPS Action 8 was presented along with Actions 9 and 10, for the convenience of the discussion in this paper it will be regarded as a separate BEPS Action.
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8 Rapporto Finale BEPS Action Plan (2015). gli standard internazionali vigenti, perse-guendo un riallineamento della tassazione (e dei regimi impositivi) con la localizzazione sostanziale delle attività produttive e la crea-zione del valore; III. aumentare la trasparenza, lo scambio di in-e migliorare le condizioni di cer-

The Discussion Draft follows the work previously undertaken by the G20/OECD in relation to Actions 8-10 of the Base Erosion & Profit Shifting (BEPS) Action Plan var värdet i koncernen skapas. Denna uppsats behandlar BEPS Action 8, som syftar till att förbättra riktlinjer för internprissättning av immateriella tillgångar.

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2015 Deliverables – BEPS Action Plan. 6. • Action 3 (CFC rules). • Action 4 ( Interest deductibility). • Action 5 (HTP). • Action 7 (PE Avoidance). • Action 8-10 ( TP).

You can click on each point to go read more on a specific point, or … 2019-12-07 On May 23, 2017 the OECD published a public discussion draft on BEPS Action 8 – Implementation Guidance on Hard-to-Value Intangibles. The Draft presents the OECD approach for the implementation welcomes the opportunity to comment on the OECD BEPS Action 8: Discussion Draft on Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements (CCAs) released on April 29, 2015 (“Discussion Draft”).