By Johann H. Müller
This booklet displays my love for systematic considering and decreasing litter. it really is geared toward giving speedy, exact, details via diagrams and summaries.
In this booklet, the 2017 OECD move Pricing directions are summarized thrice: 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 directions. The prolonged precis references the particular paragraphs within the 2017 OECD move Pricing instructions. because the 2017 OECD move Pricing instructions is a stay record, that's continually up-to-date, i'll alternative latest the 2017 OECD move Pricing instructions chapters and paragraphs with draft and ultimate fabric released after 2017. those texts are basically marked and may first hindrance the revenue allocation to PEs, the revenue cut up approach and fiscal transactions, while these records are finalised through the OECD.
All references in the booklet are hyperlinked for speedy and simple analyzing among texts.
This publication doesn't faux to be a alternative of the 2017 OECD move Pricing directions; it really is an advent, giving an outline of the big variety of themes coated, with paragraph references to the underling guide 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 info approximately me, please see my 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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Extra resources for A practical summary of the July 2017 OECD Transfer Pricing Guidelines
A practical summary of the July 2017 OECD Transfer Pricing Guidelines by Johann H. Müller