IFA Cahiers Volume 102B [2017]

IFA Cahier Volume 102B

The future of transfer pricing

At the heart of the base erosion and profit shifting (BEPS) project are discussions regarding the control of transfer pricing in transactions involving related entities. Not only is transfer pricing the direct object of no fewer than four BEPS actions – 8–10 and 13 – it is also indirectly linked to several others. The analysis of the branch reports demonstrates that the OECD transfer pricing guidelines are the most influential transfer pricing standard in the participating IFA branches.

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