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OECD利润分割法同剩余利润分割...
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2025-01-01
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OECD organises a regional capacity-building workshop on transfer pricing in Praia for West African States
As part of the Fiscal Transition Support Programme (FSTP) in West Africa, the OECD organised a transfer pricing capacity building workshop from 11-14 November 2024 in Praia, Cabo Verde, attended by re
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Aligning Transfer Pricing Outcomes with Value Creation, Actions 8‑10 ‑ 2015 Final Reports
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BE
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Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2017
Les Principes de l’OCDE applicables en matière de prix de transfert fournissent des lignes directrices pour l’application du « principe de pleine concurrence ».
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Rapport consolidé sur le Montant B : Cadre inclusif sur le BEPS
Dans le cadre de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie, approuvée par le Cadre inclusif OCDE/G20 sur le BEPS en octobre 2021,
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Guidance on the transfer pricing implications of the COVID‑19 pandemic
In response to the COVID-19 crisis, a number of tax administrations have already published domestic guidance on some of the transfer pricing implications of COVID-19. While this is an important first
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