Action 8: Transfer Pricing Aspects of Intangibles
GPTKB entity
Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
OECD BEPS Action
|
| gptkbp:address |
misallocation of profits from intangibles
|
| gptkbp:aimsTo |
ensure that profits from intangibles are allocated in accordance with value creation
|
| gptkbp:appliesTo |
multinational enterprises
|
| gptkbp:category |
international tax standard
|
| gptkbp:focusesOn |
transfer pricing
intangibles |
| gptkbp:guidanceSystem |
identification of intangibles
ownership of intangibles transactions involving intangibles transfer pricing documentation for intangibles valuation of intangibles |
| https://www.w3.org/2000/01/rdf-schema#label |
Action 8: Transfer Pricing Aspects of Intangibles
|
| gptkbp:objective |
align transfer pricing outcomes with value creation
|
| gptkbp:partOf |
OECD/G20 Base Erosion and Profit Shifting Project
|
| gptkbp:publishedBy |
gptkb:OECD
|
| gptkbp:publishedIn |
2015
|
| gptkbp:relatedTo |
BEPS Actions 9 and 10
|
| gptkbp:bfsParent |
gptkb:OECD_BEPS_Reports
|
| gptkbp:bfsLayer |
7
|