Aligning transfer pricing outcomes with value creation, Actions 8-10 - 2015 final reports

Publié par OCDE, le 05 mars 2016

Résumé

The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas : transfer pricing issues relating to transactions involving intangibles ; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out ; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company ; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.

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