OECD Transfer Pricing Methods | GTP GlobalTransferPricing

Hierarchical Selection of Arm’s Length Test Models on Transfer Pricing between Related PartiesTransfer pricing between related parties requires the arm’s length test. Default test models have been developed over the course of almost half a century and proposed by the OECD in its various issues of the OECD Transfer Pricing Guidelines. Being a tax jurisdiction,

Die OECD BEPS Rahmenbedingungen: Base Erosion and Profit Split

Dieser Text stellt mit einigen Ergänzungen das Kapitel 3 der Buchpublikation des Autors dar: „Die dritte Dekade – Verrechnungspreise & Gewinnabgrenzung im 21. Jahrhundert“ (ISBN 978-3-9822728-1-8), erschienen im Verlag Markus Brem Group. Das Buch ist Teil der Schriftenreihe „Gesellschaft im Wandel“. Dieser Textbaustein gibt eine Übersicht zum OECD BEPS Projekt mit Bezug auf Verrechnungspreise. 1

Complexity & Tax Cooperation in International Taxation: Transfer Pricing

Complexity and the Need for CooperationReducing complexity is a key challenge in international taxation – and elsewhere in fields of globalization and sustainable governance of societies. Nowadays, reducing complexity is in the heart of international taxation: cross-border transfer pricing between related parties and associated companies of the same multinational group. At a first glance, transfer