The 2010 Oecd Updates

Author : Dennis Manolito Weber,S. van Weeghel
Publisher : Kluwer Law International B.V.
Page : 248 pages
File Size : 44,9 Mb
Release : 2011-01-01
Category : Law
ISBN : 9789041138125

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The 2010 OECD Updates by Dennis Manolito Weber,S. van Weeghel Pdf

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.

Author : OECD
Publisher : OECD Publishing
Page : 608 pages
File Size : 52,9 Mb
Release : 2017-07-10
Category : Electronic
ISBN : 9789264265127

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 by OECD Pdf

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.

Author : OECD
Publisher : OECD Publishing
Page : 659 pages
File Size : 46,8 Mb
Release : 2022-01-20
Category : Electronic
ISBN : 9789264921917

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 by OECD Pdf

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.

Author : OECD
Publisher : OECD Publishing
Page : 656 pages
File Size : 43,6 Mb
Release : 2017-12-18
Category : Electronic
ISBN : 9789264287952

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Model Tax Convention on Income and on Capital: Condensed Version 2017 by OECD Pdf

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...

Author : OECD
Publisher : OECD Publishing
Page : 242 pages
File Size : 40,8 Mb
Release : 2010-11-16
Category : Electronic
ISBN : 9789264091399

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Annual Report on the OECD Guidelines for Multinational Enterprises 2010 Corporate responsibility: Reinforcing a unique instrument by OECD Pdf

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.

Author : OECD
Publisher : OECD Publishing
Page : 154 pages
File Size : 47,8 Mb
Release : 2010-11-03
Category : Electronic
ISBN : 9789264091085

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OECD Tax Policy Studies Tax Policy Reform and Economic Growth by OECD Pdf

This report investigates how tax structures can best be designed to support GDP per capita growth.

Author : OECD
Publisher : OECD Publishing
Page : 107 pages
File Size : 54,7 Mb
Release : 1979-06-01
Category : Electronic
ISBN : 9789264167773

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Transfer Pricing and Multinational Enterprises by OECD Pdf

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.

Author : OECD
Publisher : OECD Publishing
Page : 2800 pages
File Size : 46,5 Mb
Release : 2019-04-25
Category : Electronic
ISBN : 9789264306998

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Model Tax Convention on Income and on Capital 2017 (Full Version) by OECD Pdf

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, ...

Author : OECD
Publisher : OECD Publishing
Page : 398 pages
File Size : 47,7 Mb
Release : 2011-12-09
Category : Electronic
ISBN : 9788691513702

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 (Serbian version) by OECD Pdf

Author : OECD
Publisher : OECD Publishing
Page : 282 pages
File Size : 44,7 Mb
Release : 2010-04-23
Category : Electronic
ISBN : 9789264079885

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Development Co-operation Report 2010 by OECD Pdf

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.

Author : OECD
Publisher : OECD Publishing
Page : 244 pages
File Size : 54,6 Mb
Release : 2010-01-05
Category : Electronic
ISBN : 9789264076907

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Tax Expenditures in OECD Countries by OECD Pdf

This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

Author : OECD
Publisher : OECD Publishing
Page : 116 pages
File Size : 54,9 Mb
Release : 2015-10-12
Category : Electronic
ISBN : 9789264243439

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OECD Style Guide Third Edition by OECD Pdf

This third edition of the OECD Style Guide is designed to help draft and organise published material so that readers can easily navigate, understand and access OECD analysis, statistics and information.

Author : OECD
Publisher : OECD Publishing
Page : 324 pages
File Size : 54,6 Mb
Release : 2017-03-27
Category : Electronic
ISBN : 9789264267992

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Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition by OECD Pdf

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.

Author : OECD
Publisher : OECD Publishing
Page : 246 pages
File Size : 42,8 Mb
Release : 2010-03-11
Category : Electronic
ISBN : 9264079963

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Economic Policy Reforms 2010 Going for Growth by OECD Pdf

Going for Growth 2010 examines the structural policy measures that have been taken in response to the crisis, evaluates their possible impact on long-term economic growth, and identifies the most imperative reforms needed to strengthen recovery.

Author : Organisation for Economic Co-operation and Development
Publisher : OECD Publishing
Page : 300 pages
File Size : 45,9 Mb
Release : 2010-06
Category : Business & Economics
ISBN : UIUC:30112109461480

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OECD factbook 2010 by Organisation for Economic Co-operation and Development Pdf

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.