OECD Transfer Pricing Guidelines
GPTKB entity
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Statements (30)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Tourism
|
| gptkbp:appliesTo |
multinational enterprises
tax administrations |
| gptkbp:basisFor |
arm's length principle
|
| gptkbp:contains |
administrative approaches
comparability analysis documentation requirements guidance on business restructurings guidance on cost contribution arrangements guidance on intangibles guidance on intra-group services transfer pricing methods |
| gptkbp:firstPublished |
1995
|
| https://www.w3.org/2000/01/rdf-schema#label |
OECD Transfer Pricing Guidelines
|
| gptkbp:issuedBy |
gptkb:Organisation_for_Economic_Co-operation_and_Development
|
| gptkbp:language |
gptkb:French
English |
| gptkbp:latestReleaseVersion |
2022
|
| gptkbp:relatedTo |
gptkb:OECD_Model_Tax_Convention
gptkb:Base_Erosion_and_Profit_Shifting |
| gptkbp:subject |
international taxation
transfer pricing |
| gptkbp:updated |
2010
2017 2022 |
| gptkbp:usedBy |
OECD member countries
non-OECD countries |
| gptkbp:website |
https://www.oecd.org/tax/transfer-pricing/oecd-transfer-pricing-guidelines.htm
|
| gptkbp:bfsParent |
gptkb:OECD
|
| gptkbp:bfsLayer |
4
|