BEPS Actions 8-10: Aligning Transfer Pricing with Value Creation
One of the main topics of the Organization for Economic Cooperation and Development (OECD) in its action plan to combat tax evasion and profit shifting
July 16, 2019
One of the main topics of the Organization for Economic Cooperation and Development (OECD) in its action plan to combat tax evasion and profit shifting
Intangibles: New BEPS Guidelines One of the OECD’s main concerns regarding base erosion mechanisms employed by taxpayers relates to the use of intangibles, particularly in