By Johann H. Müller
This ebook displays my love for systematic considering and decreasing litter. it's aimed toward giving quick, exact, details via diagrams and summaries.
In this ebook, the 2017 OECD move Pricing instructions are summarized 3 times: first as a one-page evaluate, then as an extended govt precis and eventually as a longer precis of many of the paragraphs of the 2017 OECD move Pricing guidance. The prolonged precis references the particular paragraphs within the 2017 OECD move Pricing directions. because the 2017 OECD move Pricing instructions is a dwell rfile, that is continually up-to-date, i'm going to alternative present the 2017 OECD move Pricing instructions chapters and paragraphs with draft and ultimate fabric released after 2017. those texts are truly marked and may first situation the revenue allocation to PEs, the revenue cut up strategy and monetary transactions, whilst these records are finalised by means of the OECD.
All references in the publication are hyperlinked for quick and straightforward studying among texts.
This publication doesn't faux to be a alternative of the 2017 OECD move Pricing directions; it truly is an advent, giving an outline of the wide range of subject matters lined, with paragraph references to the underling instruction paragraphs, in order that we all know the place to discover them. the unique paintings can be purchased from the OECD at http://www.oecd.org/tax/transfer-pricing/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-20769717.htm
For additional information approximately me, please see my web site (www.johannmuller.net), my YouTube channel, Taxpics (https://www.youtube.com/user/taxpics) and my LinkedIn profile (https://www.linkedin.com/in/johannhmuller).
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A practical summary of the July 2017 OECD Transfer Pricing Guidelines by Johann H. Müller